सकामायां चतुष्पञ्चाशत्पणो दण्डः स्त्रियास्त्वर्धदण्डः ॥ कZ_०४.१२.०६ ॥
sakāmāyāṃ catuṣpañcāśat-paṇo daṇḍaḥ striyās tv ardha-daṇḍaḥ
If she is consenting (sakāmā), the fine is fifty-four paṇas; for the woman, the penalty is half.
Consent changes the state’s characterization of the act: coercion triggers stronger liability, while consensual wrongdoing is punished but treated as less severe.
A policy choice to reduce punitive burden on women relative to men in this category, while still discouraging the conduct.