The Tuscan side was relegated from Serie A in May and narrowly avoided bankruptcy by a matter of hours over the summer.
As the club was in such dire financial straits, it was late in paying certain wages and taxes, which are considered financial irregularities.
Siena had already been docked three points this season for similar issues, but the Disciplinary Commission today ruled they would have another two removed from their tally.
This takes Siena down to just seven points, dropping down to joint 13th place.
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