तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
সেই ক্ষেত্ৰত দণ্ড হ’ব পৰিমাণৰ বাৰ গুণ।
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.