तदेवाष्टगुणमध्यक्षस्यच्छादयतः ॥ कZ_०२.२१.१४ ॥
tadevāṣṭaguṇam adhyakṣasyacchādayataḥ
The same penalty shall be eightfold when an official/overseer conceals it (i.e., covers up the offence).
Because concealment by regulators undermines enforcement itself; Kautilya escalates punishment to deter institutional corruption.