तेन कूटश्रावणकारका व्याख्याताः ॥ कZ_०४.४.१३ ॥
tena kūṭaśrāvaṇakārakā vyākhyātāḥ
By this (procedure and penalty), those who fabricate “hearing” (i.e., concocted reports/claims of having heard) are also covered.
A rule-extension clause: the same investigative method and sanction apply to a closely related category of wrongdoing.