तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
সেই ক্ষেত্ৰত দণ্ড (সংশ্লিষ্ট ৰাশিৰ) দহগুণ।
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.