The incident occurred in the second quarter of Miami's Game Four victory over the San Antonio Spurs on Thursday that tied the best-of-seven series at 2-2, the NBA said in a statement.
With Miami leading by nine points midway through the second quarter and San Antonio's Gary Neal driving to the basket, eight-time All-Star Bosh exaggerated a screen by Tim Duncan, flailing his arms as he dropped to the floor.
Neal made the basket but it was waved off and Duncan was called for a moving screen, sparking a chorus of boos from the capacity crowd inside San Antonio's AT&T Center.
The NBA instituted an anti-flopping policy this season to cut down on the practice of players faking fouls.
(Reporting by Frank Pingue; editing by Julian Linden)
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