यश्चैनान्दहेदपनयेद्वा स तमेव दण्डं लभेत साहसमुत्तमं वा ॥ कZ_०४.११.०८ ॥
yaś cainān dahed apanayed vā sa tam eva daṇḍaṃ labheta sāhasam uttamaṃ vā
Whoever burns them (e.g., destroys evidence/corpses) or removes them (e.g., helps them escape or disposes of them) shall receive the same punishment, or the highest sāhasa-penalty.
To prevent networks of protection and obstruction that undermine enforcement; it raises the cost of complicity and improves conviction certainty.