Crisis-hit Serie A club Parma have been docked a further two points and seen former president Tommaso Ghirardi and club official Pietro Leonardi handed four-month bans by league disciplinary officials on Friday.
Parma, who could be declared bankrupt at a hearing scheduled for March 19, were docked a point in December in relation to unpaid salaries from July, August and September 2014.
Serie A officials had given the club a November 17 deadline to make amends although Parma -- sold by Ghirardi days prior to Christmas -- have yet to pay the players' salaries.
Last week the Italian professional football league (Lega) voted in favour of loaning Parma five million euros in a bid to help the cash-strapped former UEFA Cup winners see out the remainder of the season.
The Lega said Parma should play until March 19, when a bankruptcy hearing is due to decide whether the club can continue operating. If it rules no, Parma will not complete its remaining fixtures.