The Football Association has issued charges against Luton Town, former and current club officials and six registered agents with breaching regulations.
Luton have been charged with making alleged payments to agents through a holding company - Jayten Stadium Limited - rather than the club, which breaks FA rules.
The club has also been charged with providing misleading information to the FA. Current directors John Mitchell and Richard Bagehot are charged along with former chairman Bill Tomlins and ex-finance director Derek Peter.
The six agents - Sky Andrew, Mike Berry, Mark Curtis, Stephen Denos,
David Manasseh, Andrew Mills - have all been charged with failing to ensure that payments to them were made and disclosed through proper channels.
The FA said in a statement: "It is alleged that in a number of player transfers, loan deals and contract renegotiations between 2004 and 2007, payments were made to the six agents for their services directly from Luton Town's holding company, Jayten Stadium Limited.
"These payments, totalling around £160,000, were not disclosed to the FA on the required disclosure forms, representing a breach of FA Rules.
"It is alleged that this payment mechanism was initiated by Bill Tomlins as chairman of the club, with each individual payment authorised by Derek Peter as finance director.
"It is alleged that John Mitchell and Richard Bagehot subsequently became aware of this system but did not alert the FA."
In relation to the alleged breaches of the agents' regulations in force at the time, the FA claimed investigations showed they were paid even though they were not representing the club.
The statement added: "The six licensed players' agents have all been charged with knowingly accepting payment from Jayten Stadium Limited specifically for their services to the club in securing the services of players.
"In addition, The FA's investigation revealed that none of the agents acting for the club in each of the deals had a representation contract with Luton Town.
"It is also alleged that in two transactions to secure the services of players, Luton Town dealt directly with two unlicensed agents, both of whom were paid via Jayten Stadium.
"In addition, the club has been charged with negotiating with two unlicensed agents in two further player transactions."
Luton said no one was available to comment and no date has yet been set aside for a hearing.