ROME Serie A clubs Genoa, Udinese and Reggina have each been fined 400,000 euros (317,300 pounds) for false accounting, the Italian Football Federation (FIGC) said on Wednesday.
Genoa and Udinese were accused of inflating player values to meet the financial stipulations needed to register for the 2004/2005 and 2005/2006 seasons.
Reggina allegedly inflated transfer fees so the southern Italian outfit could register for the 2005/2006 Serie A season.
The chairmen of the three clubs were also fined and handed bans ranging from one to four months, FIGC said on its Web site (www.figc.it).
Serie A champions Inter Milan and seven-times European champions AC Milan were given 90,000-euro penalties and Genoa-based side Sampdoria were fined 36,000 euros for similar offences last week.
(Reporting Paul Virgo, editing by Justin Palmer)