Quote Investigator — a site search for the phrase returns “Nothing Found.” The specialists have never taken this one apart, so there is no anchor finding to defer to.
Wikiquote — carries the line in its main Quotes section, not under Misattributed or Disputed. Its sole footnote is a link to a Goodreads author page.
Goodreads — credits Pelé: The Autobiography. The credit is user-supplied and carries no page number; Google Books does not expose searchable text for that title or for My Life and the Beautiful Game, so we could neither confirm nor refute it.
Google Books — a full-text search puts the line on page 342 of Phil Shaw’s The Book of Football Quotations, dated 1966. It also reports full-text matches in Chambers Dictionary of Quotations (1996) and Webster’s New World Dictionary of Quotations (2005), but with no viewable snippet, so how those volumes attribute it is unconfirmed.
Portuguese — the line does circulate in Portuguese, in two settled wordings: O Futebolero ↗ gives “Um pênalti é uma maneira covarde de se fazer um gol” and places it in an interview given years before his death, without naming the interview, the date or the outlet; Pensador ↗ and other Brazilian round-ups give “Um pênalti é uma forma covarde de fazer um gol” with no source at all. Every Portuguese copy we found is an undated aggregator or press repetition, so the original-language trail ends where the English one does — which strengthens the finding rather than weakening it.