अचोरं चोर इत्यभिव्याहरतश्चोरसमो दण्डः चोरं प्रच्छादयतश्च ॥ कZ_०४.८.०६ ॥
acoraṃ cora ity abhivyāharataḥ cora-samo daṇḍaḥ coraṃ pracchādayataś ca
One who declares a non-thief to be a thief incurs a penalty equal to that of a thief; so too does one who conceals a thief.
Because malicious accusations weaponize state power, damage social trust, and can be used for factional harm; equal punishment deters such misuse.