मिथ्यावादे स्तेयदण्डः ॥ कZ_०२.७.३९ ॥
mithyāvāde steyadaṇḍaḥ
For false testimony/false statement, the penalty is that prescribed for theft.
False statements can steal outcomes—property, office, or justice—by corrupting decisions; thus the harm is treated as property-theft in effect.