Penalty to partnership firm

What is the nature of penalty? Why not over firm?

How about common "personal" expenses of partners paid from partnership business? like,

1) Expenses of all partners and their families going together on personal tour which also includes non-apportionable expenses like food local conveyance.

2) Home renovation and puja expenses paid for a home wherein all the partners are also members of the family staying together in that home.

do we debit such expenses to each partner Equally or in their Profit sharing ratio (i.e. when PSR is not equal for all partners)?

Also penalty/payment for "Traffic Challans" issued to employees (like office delivery person, sales person, field technicians, etc.) which are Not allowable as expenditure (currently booked under a common Drawings account), will be debited to partners equally or in profit sharing ratio?