When it comes to personal accounting, there need only be two books: tax & financial.
The tax books should be kept according to law for the lowest legal risk-adjusted & discounted liability.
The financial books should be kept as honestly as possible to reflect the true condition, in this case an individual or household.
Here, more accurate account names are helpful. If a government fee is simply called "fee" regardless of if it came from traffic or the home, and there are multiple types then piecing together a detailed map of flows becomes difficult.
Fees & fines should be booked as expenses on the income statement and negative operating cash flows. They will debit from assets thus the equity accounts.
The nomenclature can be anything that helps the reader.