All sport in Italy is suspended until at least April 13 as a result of the coronavirus pandemic which has killed over 13,000 people in the country, with Brescia one of the worst affected areas.
"For me, returning to play is pure madness," Cellino told daily Gazzetta Dello Sport.
"If they force us, I'm willing not to line up the team and lose the games 3-0 by default out of respect for the citizens of Brescia and their loved ones who are no longer there."
Brescia are bottom of Serie A, nine points from safety, and would be favourites to drop down a division should the remaining 12 matches ever be played.
"I couldn't care less about relegation. So far we have deserved it and I am to blame too," said Cellino.