तेनार्घवृद्धौ दण्डवृद्धिर्व्याख्याता ॥ कZ_०४.२.१७ ॥
tenārghavṛddhau daṇḍavṛddhir vyākhyātā
By this, it is explained that as the price/value increases, the penalty increases correspondingly.
Penalty proportionality to transaction value (higher-value fraud attracts higher punishment).