Brescia president Massimo Cellino has threatened to forfeit the club's remaining matches if the season resumes.
Cellino, whose Brescia were bottom of the table when the season was stopped, said he was prepared to forfeit each of the club's 12 remaining games if they were forced back onto the field.
"This season doesn't make sense any more," he told La Gazzetta dello Sport on Thursday.
"We've stopped, no team will return as before, the matches will be behind closed doors, plus there's a risk to the health of the athletes. For me, to go back to business is pure madness.
"If they force us to play, I'd be willing to not field the team and lose the matches 3-0 out of respect for the citizens of Brescia and their loved ones who are no longer there."
Brescia is in the Italian region of Lombardy, which has seen 7,960 people die after testing positive for coronavirus.
Cellino said officials could also be putting next season at risk if they decided to resume the 2019-20 campaign.
"It's arrogant and irresponsible. My speech is primarily based on two pillars: respect for health and safety of the footballing system," he said.
"After losing this season, we will also ruin the next one, that would be decisive to start again."