  Inspired by works of Landriault et al. \cite{LRZ-0, LRZ}, we study discounted
penalties at ruin for surplus dynamics driven by a spectrally negative L\'evy
process with Parisian implementation delays. To be specific, we study the
so-called Gerber-Shiu functional for a ruin model where at each time the
surplus process goes negative, an independent exponential clock with rate $q>0$
is started. If the clock rings before the surplus becomes positive again then
the insurance company is ruined. Our methodology uses excursion theory for
spectrally negative L\'evy processes and relies on the theory of the so-called
scale functions. In particular, our results extend recent results of Landriault
et al. \cite{LRZ-0, LRZ}.
