तस्यातिक्रम उत्तमो दण्डः कर्तुः कारयितुश्च कर्मणा व्यापादनेन च ॥ कZ_०४.८.२० ॥
tasyātikrama uttamo daṇḍaḥ kartuḥ kārayituś ca karmaṇā vyāpādanena ca
Violation of that restriction entails the highest penalty—both for the one who commits the act and for the one who orders/causes it; liability also attaches for resulting harm or death caused in the course of the act.
Command responsibility: both the executor and the superior who ordered the act are punishable, especially where abuse results in severe harm or death.