विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(Andere meinen,) es solle zwanzigfach sein — so sagen die Anhänger des Uśanas.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.