Goal understands the Armenia international, who scored 25 league goals for the Ukrainian champions last season, is one of four players targeted in a £42 million spree by Brendan Rodgers this summer.
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"He has had no contact with Liverpool," Palkin told vesti.ua. "I am sure that his negotiations with that club are just rumours. Shakhtar didn't receive any offer from Liverpool."
Despite a proposed transfer yet to materalise, Mkhitaryan failed to turn up for pre-season training at Shakhtar and Palkin has threatened to fine the player if he does not make his whereabouts known to the club.
He continued: "The only thing that is clear is that Mkhitaryan didn't arrive for training, even though he was required to. We don't know why. If he continues to disappear, we will have to fine him.
"I don't know why he behaves like that, you'll have to ask him. I know for sure that he has no problem with coach or his team-mates. He has not asked for a transfer."