Chievo Verona has been docked three points in Serie A and fined 200,000 euros ($232,000) after being found guilty of false accounting.
Chievo president Luca Campedelli has also been banned for three months after the Italian soccer federation found the club had deliberately inflated the figures of transfer dealings with Cesena. The FIGC’s prosecutor had requested that Chievo be deducted 15 points.
The club now has negative points after losing its first two matches and drawing the other.
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Chievo risked being deducted points from last season and relegated in an initial trial in the offseason but that was thrown out on a legal technicality. Chievo finished 13th last season, five points above 18th-place Crotone, which was the last club to be relegated.
Cesena, which has gone bankrupt, was docked 15 points in the initial trial.