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【Single-choice question】. According to the Administrative Penalty Law of the People’s Republic of China, regarding the enforcement of administrative penalties, which of the following statements is correct? ( ) A. When an administrative penalty decision is made on the spot and a fine of less than 200 yuan is imposed, the fine may be collected on the spot in accordance with the law. B. In areas with poor transportation conditions, if the administrative agency and its law enforcement officers decide to collect the fine on the spot, the fine must be collected at that time. C. When an administrative agency and its law enforcement officers collect a fine on the spot, they must issue a receipt for the fine issued by the administrative agency to the party concerned. D. If a receipt issued by the financial authorities is not provided, the party concerned has the right to refuse to pay the fine. Answer: D. Explanation: Article 68 states that in accordance with Article 51 of this law, when an administrative penalty decision is made on the spot, under one of the following circumstances, law enforcement officers may collect the fine on the spot: (1) When a fine of less than 100 yuan is imposed in accordance with the law； (II) Those that cannot be enforced if not confiscated on the spot. Article 69: In remote, aquatic, or poorly accessible areas, where it is genuinely difficult for the parties involved to pay the fines at a designated bank or through an electronic payment system after an administrative agency and its law enforcement officers have issued a fine order in accordance with Articles 51 and 57 of this Law, the administrative agency and its law enforcement officers may collect the fines on the spot at the request of the parties concerned. Article 70 Where an administrative agency and its law enforcement officers collect fines on the spot, they must issue to the party concerned special receipts uniformly issued by the financial department of the State Council or the financial departments of the people’s governments of provinces, autonomous regions, and municipalities directly under the Central Government ； If special invoices issued uniformly by the financial authorities are not provided, the party concerned has the right to refuse to pay the fine.