Cagliari President Massimo Cellino has been arrested as part of an investigation into the Is Arenas stadium where the Serie A club has been staging thier home matches this season, the ANSA news agency said.
Two local officials were also arrested, ANSA said.
Cagliari have had trouble with the Is Arenas since moving at the start of the season.
Their opening match against Atalanta was staged behind closed doors for safety reasons while their following match against AS Roma was cancelled by the city government after the club defied its orders to play without supporters.
Last Sunday's game against Milan was initially set to be moved to Turin amid security worries but eventually went ahead at the stadium after a regional tribunal ruled it was safe.