तेषामानुपूर्व्या यावानर्थोपघातस्तावानेकोत्तरो दण्डः इति मानवाः ॥ कZ_०२.७.११ ॥
teṣām ānupūrvyā yāvān arthopaghātas tāvān ekottaro daṇḍaḥ iti mānavāḥ.
According to the Mānavas: in that sequence, the penalty should increase step-by-step in proportion to the extent of material harm caused.
It aligns deterrence with the magnitude of loss to the state, discouraging high-impact fraud while maintaining perceived fairness and enforceability.