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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Northern Ireland
It is "probably the most dangerous time for adult Emperor penguins because they haven't got their waterproof suits on," he says. If they go into water, they are likely to die.