आकरिकमपहरन्तमष्टगुणं दापयेदन्यत्र रत्नेभ्यः ॥ कZ_०२.१२.२० ॥
ākarikamapaharantamaṣṭaguṇaṃ dāpayedanyatra ratnebhyaḥ
If a mine-worker/leaseholder steals, he should be made to pay eightfold—except in the case of gems (where a different rule applies).
Resource theft directly reduces royal revenue; a multiple fine deters collusion and compensates enforcement and lost output.
Gems are high-value, easily concealable, and strategically important; the text signals a special, likely stricter or differently structured regime.