Talks broke down between his former employers Barça and the French champions late in the window, ending any chance of a return to the Camp Nou.
And Tebas has responded by suggesting that the 27-year-old will never find another club if he continues to demand huge wages.
"The problem of not coming back now [to Barcelona] has to do with his own departure to PSG.
"It was an off-market transfer, it was only possible to happen with 'traps' to increase sponsorships.
"When you do it out of the market, it is impossible to sell again at this price."
Neymar signed a five-year deal at the Parc des Princes in 2017.
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