कूटमुद्राणां शुल्काष्टगुणो दण्डः ॥ कZ_०२.२१.०४ ॥
kūṭamudrāṇāṃ śulkāṣṭaguṇo daṇḍaḥ
For forged seals, the fine shall be eight times the customs duty.
Forgery attacks the state's authentication infrastructure itself, enabling systematic evasion and corruption; hence a stronger deterrent is mandated.