Bologna's hopes of winning promotion back to Serie A at the first time of asking have been dented by a one-point deduction.
The sanction comes as a result of income tax irregularities, and also sees president Albano Guaraldi suspended for three months.
Lega Serie B and the Italian Football Federation (FIGC) confirmed the penalties in a statement on Tuesday.
Bologna sit second in the second tier, but the deduction sees them fall seven points behind current leaders Carpi.
Third-placed Livorno are now just a point behind Bologna in the race for promotion to Serie A.