被执行人甲转移被查封的财产,人民法院查实后对其进行了罚款。关于罚款,下列说法正确的是
A.罚款必须经庭长批准
B.人民法院不需要出具《罚款决定书》
C.甲对罚款不服的,可以向上一级法院申请复议
D.人民法院可以对其罚款18万元
正确答案是C
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