सुवर्णान्माषकमपहरतो द्विशतो दण्डः रूप्यधरणान्माषकमपहरतो द्वादशपणः ॥ कZ_०४.१.२८ ॥
suvarṇān māṣakam apaharato dviśato daṇḍaḥ rūpyadharaṇān māṣakam apaharato dvādaśapaṇaḥ
For one who steals a māṣaka (weight/coin unit) from gold, the fine is two hundred (paṇas); for one who steals a māṣaka from silver/dharaṇa, the fine is twelve paṇas.
Gold is treated as strategically high-value (treasury-critical), so even small-quantity theft attracts a much harsher deterrent than comparable silver theft.