11.   The owners were given receipts and told they could reclaim them at any time.

12.   The problem is when officers, who say they are willing to pay the fine for offenders, refuse to give receipts.

13.   When fining people, village leaders and family planning officials refused to give receipts, the report said.

14.   They accuse him of creating a fake advertising company which gave false receipts to contributors to allow them to get tax breaks.