विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(অন্যসকলৰ মতে) দণ্ড বিশগুণ হোৱা উচিত—উশনসৰ অনুগামীসকলে এইদৰে কয়।
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.