From the article:

Ma [the one ordered to pay] said the police seized his phone, laptop and several computer hard drives upon learning that he worked for an overseas company, holding them for a month. He was later asked to provide details about his work, his bank details, his employment contract and other information, before being issued with the penalty in August

This person was not “using a VPN”, he was lying to the government about his working status and working for an overseas firm illegally.