第一百二十五条 人民警察当场收缴罚款的，应当向被处罚人出具省级以上人民政府财政部门统一制发的专用票据；不出具统一制发的专用票据的，被处罚人有权拒绝缴纳罚款。
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。搜狗输入法2026对此有专业解读
（二）依法不予处罚的，或者违法事实不能成立的，作出不予处罚决定；
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