The club have been charged with allegedly making payments to agents through another company rather than the club, as required by FA rules.

The club have also been charged with providing misleading information to the FA.

Former chairman Bill Tomlins has been charged with 15 rule breaches, former finance director Derek Peter with nine, and current directors John Mitchell and Richard Bagehot with failing to report the breaches when they became aware of them, the FA said in statement.

Six agents - Sky Andrew, Mike Berry, Mark Curtis, Stephen Denos, David Manasseh and Andrew Mills - have each been charged with failing to ensure that payments to them were made and disclosed through the proper channels, said the statement.

The charges follow an FA investigation after former Luton manager Mike Newell claimed in early 2006 that illegal payments in the game were rife.

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 said 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.

Luton later released the following statement on their official website www.lutontown.co.uk: "Luton Town Football Club wishes to acknowledge the statement made by the Football Association in relation to charges in connection with alleged breaches of rules at Luton Town Football Club during the period from July 2004 to February 2007.

"At this point in time the Club has no comment to make on these allegations.

We will be releasing a statement on the official website in due course and until that time, request that members of the media refrain from contacting the club in relation to an official response."

A final charge relates to money paid to a player but not disclosed on his contract.

The FA statement adds: "It is alleged that services for the benefit of a Luton Town player, totalling approximately £7,000 in value, were paid for directly by Jayten Stadium Limited but were not disclosed on the player's contract, representing a breach of FA Rules."

The parties have until November 30 to respond to the charges.