English third-tier side Reading have been deducted two more points by an independent disciplinary commission for persistent late payments to the tax office, or HMRC, the club said on Tuesday.
The club was docked one point in August and another three points in September after owner Dai Yongge failed to deposit enough funds to cover its wage bill.
Reading - demoted from the Premier League in 2013 and then from the second-tier Championship last year - are 19th in League One after the latest points deduction, three points above the relegation zone.
League One governing body EFL said Dai had "demonstrated an unwillingness to support the club's current financial commitments" and it urged him to accelerate efforts to sell his majority stake in the club.
The club said Dai had also been fined £100,000 ($127,000) that he must pay within 21 days or risk further penalties.