स चेद् राजार्थमुपनयत्यल्पापराधे वारयितव्यः महति यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१६ ॥
sa ced rājārtham upanayaty alpāparādhe vārayitavyaḥ mahati yathāparādhaṃ daṇḍayitavyaḥ
If he brings it (the extra collection) into the king’s account, then for a minor offense he should be restrained/warned; for a major one he should be punished in proportion to the offense.
No. Even if credited to the king, unlawful over-collection remains an offense; only the response is graded by severity.
A graduated model: warning/cessation orders for minor violations, punitive sanctions for serious abuses.