मुच्यमानमृणमप्रतिगृह्णतो द्वादशपणो दण्डः ॥ कZ_०३.११.११ ॥
mucyamānam ṛṇam apratigṛhṇato dvādaśapaṇo daṇḍaḥ
A fine of twelve paṇas is imposed on one who refuses to accept payment of a debt when it is being discharged.
Because refusal can be used to keep interest running or to harass the debtor; the state compels closure once lawful tender is made.