तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
সে ক্ষেত্রে দণ্ড হবে সংশ্লিষ্ট অঙ্কের দশগুণ।
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.