तद्वैयावृत्यकराणामर्धदण्डाः ॥ कZ_०२.५.१८ ॥
tad-vaiyāvṛtya-karāṇām ardha-daṇḍāḥ
For those who perform attendant/auxiliary services for him (in that treasury operation), the penalties are half of the principal penalty.
It differentiates principal and accessory culpability: the primary custodian bears the highest responsibility, while assistants receive proportionate (reduced) punishment.