विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
In case of discrepancy/irregularity, the penalty (liability) of the responsible functionary is double.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.