पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
The penalty relating to agricultural land/revenue (sītā-atyaya) is one paṇa and one-and-a-half paṇas (as the assessed amounts).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.