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下列关于行政处罚中法律责任的表述，错误的是() A：执法人员利用职务上的便利，索取或者收受他人财物、收缴罚款据为己有，一律依法追究刑事责任 B：行政机关将罚款、没收的违法所得或者财物截留、私分或者变相私分的，由财政部门或者有关部门予以追缴 C：行政机关使用非法单据的，上级行政机关或者有关部门予以收缴销毁，对直接负责的主管人员或者其他直接责任人员依法给予行政处分 D：行政机关为牟取本单位利益，对应当依法移交司法机关追究刑事责任的不移交，以行政处罚代替刑罚，由上级行政机关或者有关部门责令纠正
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