कोशाधिष्ठितस्य कोशावच्छेदे घातः ॥ कZ_०२.५.१७ ॥
kośādhiṣṭhitasya kośāvacchede ghātaḥ
For the officer in charge of the treasury, if there is depletion/defalcation of the treasury, the penalty is execution.
High-trust financial offices carry strict fiduciary liability; the state treats treasury loss as a direct attack on sovereignty and administrative capacity.