वृद्धिच्छेदे छेदद्विगुणो दण्डः ॥ कZ_०४.१.०९ ॥
vṛddhicchede chedadviguṇo daṇḍaḥ
For cutting off the prescribed increase (i.e., failing to deliver the stipulated extra quantity/allowance), the penalty is twice the amount of the shortfall.
A deterrent, proportionate penalty: the state makes cheating unprofitable by setting the fine above the illicit gain.