स कर्मदिवसद्रव्यमूल्यपुरुषवेतनापहारेषु यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१८ ॥
sa karmadivasadravyamūlyapuruṣavetanāpahāreṣu yathāparādhaṃ daṇḍayitavyaḥ
For theft in matters of work-days, goods, prices/valuation, and wages of personnel, he should be punished proportionate to the offense.
Work-day falsification, goods misappropriation, valuation/price fraud, and wage theft—core risks in operations, procurement, and payroll.
Proportional punishment aligned to the magnitude and nature of the misappropriation.