Article 56 of China's Administrative Punishment Law stipulates: "If an administrative organ punishes a party for not using a fine or confiscating a receipt or using a fine or confiscating a receipt issued by a non-statutory department, the party has the right to refuse the punishment and report it. The administrative organ at a higher level or the relevant department shall confiscate and destroy the illegal certificates used, and give administrative sanctions to the directly responsible person in charge and other responsible personnel according to law.
So: c