England coach Eddie Jones has accused the Welsh Rugby Union of trying to derail his side's Grand Slam bid.
Jones ridiculed their stance as it contradicted earlier comments from the Welsh camp.
But he later added: "They are happy to do anything to upset us in the preparation for the Grand Slam."
After beating Wales 25-21 at Twickenham on Saturday, England just need to defeat France to secure their first Six Nations clean sweep since 2003.
The WRU statement came after both prop Lee and head coach Warren Gatland said the comment was on-field "banter" and did not warrant further punishment, although the Wales head coach later apologised for saying that.
"Maybe the WRU don't know whether they are Arthur or Martha," said Jones.
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After highlighting the WRU's apparent inconsistency, Jones later told Sky Sports he believed their motivation for the statement was to upset the England camp.
"Of course that's the case. It's as simple as that. Why else would they do it? The whole thing has been dealt with," he said.
At a news conference on Thursday, Jones refused to say whether the comment was racist, but said he had spoken to the 25-year-old, telling the player he had acted inappropriately.
"There was a decision made, that is what we have these judiciary committees for. I said I would let the process run its route - it has run its route," he added.
Marler also also avoided a sanction for striking Wales' Rob Evans during the Twickenham win.
Jones has dropped the loose-head to the bench, replacing him with Mako Vunipola for Saturday's Grand Slam clash with France in Paris.
But the Australian says the decision was not made as a punishment for Marler's actions last weekend.
He added: "We were always going to start Mako. We've got a certain game plan we want to play against France and it suits us starting with Mako and Joe will come off the bench and do a great job for us".