Parma have been hit with a further points deduction for failing to pay their employees and staff.
An Italian football tribunal docked four points from the club and banned president Giampietro Manenti and director Pietro Leonardi from working in football for six months.
Cash-strapped Parma, which has changed hands twice this season, previously had a point deducted in December and another two in March for breaching Serie A financial regulations.
The latest reduction leaves them rooted to the bottom of Serie A, 17 points adrift from safety with eight matches remaining and relegation all but confirmed.
The penalty comes just five days after the club gave themselves a glimmer of hope in their battle against the drop with a surprise 1-0 win over table-topping Juventus.
