Step 1: Analyze each option.
- (A) Incorrect: Mycoplasma lacks a cell wall, so it is naturally resistant to penicillin. This resistance is due to the absence of peptidoglycan target, not because of R plasmid. Hence this statement is NOT correct.
- (B) Correct: Gram-negative bacteria possess an outer membrane that restricts entry of penicillin G, making them relatively impermeable.
- (C) Correct: Many bacteria secrete $\beta$-lactamases which enzymatically cleave the $\beta$-lactam ring of penicillins, inactivating them.
- (D) Correct: Active efflux pumps can extrude penicillin molecules, contributing to antibiotic resistance.
Therefore, the statement that is NOT correct is (A).