Derby County's points deduction could reportedly be extended to 24 should they fail to pay Wayne Rooney and his Rams players by the end of September.
The Championship club entered administration on Friday which will lead to a 12-point deduction according to EFL rules, with Sportsmail revealing earlier this week that a further nine-point deduction is expected due to financial irregularities within the club's accounts.
Derby, owned by Mel Morris, have struggled to find a new owner, which they blame on the coronavirus pandemic and the ongoing Financial Fair Play inquiry into the club.
And according to The Sun, a three-point deduction could be added to Derby's growing list of punishments should they fail to find the funds to pay the Rams players by the end of September.
Derby were handed a suspended three-point deduction for paying their playing staff too late last season and this could come into affect should they repeat the punishment.
The report says, however, that Derby are confident in finding a new buyer for the club, with American financiers MSD Holdings having the option to take over, with the group recently withdrawing from a takeover opportunity at Sunderland after showing interest to invest in Burnley and Southampton.
Former Manchester City executive chairman Garry Cook has been in talks with the club in January with the intention of helping MSD take over Derby, but the group are said to be unwilling to make a purchase due to the club's off-field problems.
Spanish boxing promoter Erik Alonso was interested in taking over the club this summer, but his bid to control the club fell through with the businessman blaming the EFL for putting up too many barriers in his takeover bid.
Derby have also claimed the ongoing investigation prevented them from drawing £8.3m in financial aid made available to all other Championship clubs to settle PAYE liabilities.
The 12-point deduction expected to be handed to Derby would take them to the foot of the Championship table on minus two points, even though the Rams beat Stoke City 2-1 on Saturday afternoon.
Any additional punishments handed to Derby would seriously increase their chances of relegation to England's third tier - League One - at the end of this season.
Rams boss Wayne Rooney, who is Manchester United and England's former captain and all-time record goalscorer for both teams, is defiant that he will not walk away from the job despite the club's financial woes.
‘I have said before that I am committed to this club and this group of players,’ said Rooney after the victory over Stoke. ‘I love working with them. I’m committed to the staff and I care about them.
‘I’ll do all I can to get us through. We will get through it for the better though there are tough times ahead in the near future.
‘I don’t know what the points deduction is going to be. It’s 12 points for administration but whether there is more, I don’t know. My job is to rebuild from the football side and bring pride and dignity back to the club.
‘This is a big club with a huge fanbase and those fans deserve my full attention and the players’ full attention. Performances like today make it a more attractive club for potential investors. It’s important we get the right people in to run this club properly.
‘If the penalty is 12 points, we have a chance [of staying up]. If it goes beyond that we might have to start preparing for League One as well.’