【正文】 the State Treasury. Article 47 If a decision on administrative penalty is made on the spot in accordance with the provisions of Article 33 of this Law, lawenforcing officers may collect fines on the spot under one of the following circumstances: (1) The fines imposed according to law is not more than 20 yuan。 or (2) It is difficult to carry out the decision if the fine is not collected on the spot. Article 48 If, after a decision on fine is made by an administrative organ or its lawenforcing officers in accordance with the provisions of Article 33 or Article 38 of this Law, it is really difficult for the party in the area which is outlying, on water or not easily accessible to pay the fine to the bank as designated, the administrative organ or its lawenforcing officers may, upon the request of the party, collect the fine on the spot. Article 49 Where fines are collected on the spot by an administrative organ or its lawenforcing officers, the parties shall be given receipts for the fines as are uniformly made and issued by finance departments of provinces, autonomous regions or municipalities directly under the Central Government。 if such receipts are not given, the parties shall have the right to refuse to pay the fines. Article 50 Fines collected by lawenforcing officers on the spot shall be turned over to administrative organs within two days from the date the fines are collected。 fines collected on the spot on water shall be turned over to administrative organs within two days from the date of landing。 the administrative organs shall, within two days, deliver the fines over to the banks as designated. Article 51 If the parties fail to carry out the decision on administrative penalty within the time limit, the administrative organ that made the decision on administrative penalty may adopt the following measures: (1) to impose an additional fine at the rate of 3% of the amount of the fine per day。 (2) in accordance with law, to sell by auction the sealed up or seized property or things of value or to transfer the frozen deposits to offset the fine。 and (3) to apply to a People39。s Court for pulsory enforcement. Article 52 If the parties truly have financial difficulties and need to postpone payment of the fines or pay them in installments, payment may be put off for the time being or made in installments after the parties have applied to and obtained approval of the administrative organs. Article 53 With the exception of the confiscated articles or goods that should be destroyed in accordance with law, the illegal property or things of value that have been confiscated according to law shall be sold by public auction in accordance with the regulations of the State or shall be disposed of in accordance with relevant State regulations. Fines, confiscated illegal gains or money obtained from sale by auction of the confiscated illegal property or things of value shall be turned over to the State Treasury in full, and no administrative organs or individuals may, in any manner, withhold, or share these out privately, or do so in disguised form。 no finance department shall, in any manner, give the fines back to the administrative organs that decided to impose the fines or give them back the illegal gains they confiscated or the money they obtained from sale by auction of the confiscated illegal property or things of value. Article 54 Administrative organs shall establish a sound supervisory system for administrative penalty. People39。s governments at or above the county level shall exercise stricter supervision and inspection of administrative penalty. A citizen, a legal person or other organization shall have the right to make an appeal or accusation against an administrative penalty imposed by an administrative organ. The administrative organ shall carefully examine the appeal or accusation, and when it finds that the administrative penalty is wrong, it shall take the initiative to correct it. Chapter VII Legal Responsibility Article 55 If an administrative organ imposes an administrative penalty in any of the following manners, it shall be ordered by the administrative organ at the higher level or a relevant department to make correction, and administrative sanctions may, in accordance with law, be imposed upon the persons who are directly in charge and other persons who are directly responsible for the offense: (1) without statutory basis for administrative penalty。 (2) by altering the types and range of administrative penalty, without authorization。 (3) in violation of the legal procedure for administrative penalty。 or (4) in violation of the provisions of Article 18 of this Law concerning entrusting an organization with imposition of administrative penalty. Article 56 If administrative organs, when imposing penalties on the parties, do not use the documents for fines and confiscation of property or things of value, or use the documents for fines and confiscation of property or things of value that are prepared and issued by nonstatutory departments, the parties shall have the right to refuse to accept the penalties and the right to accuse them. The administrative organs at higher levels or relevant departments shall confiscate and destroy the illegal documents in use and shall, in accordance with law, impose administrative sanctions upon the persons who are directly in charge and other persons who are directly responsible for the offense. Article 57 If administrative organs, in violation of the provisions of Article 46 of this Law, collect fines themselves, if finance departments, in violation of the provisions of Article 53 of this Law, give back to administrative organs fines or money obtained from sale by auction of confiscated illegal property or things of value, the administrative organs at higher levels or relevant departments shall order them to make correction a