पण्यभूमिभ्यो वा राजपण्यं माषमूल्यादूर्ध्वमापादमूल्यादित्यपहरतो द्वादशपणो दण्डः आद्विपादमूल्यादिति चतुर्विंशतिपणः आत्रिपादमूल्यादिति षट्त्रिंशत्पणः आपणमूल्यादित्यष्टचत्वारिंशत्पणः आद्विपणमूल्यादिति पूर्वः साहसदण्डः आचतुष्पणमूल्यादिति मध्यमः आष्टपणमूल्यादित्युत्तमः आदशपणमूल्यादिति वधः ॥ कZ_०४.९.०४ ॥
paṇyabhūmibhyo vā rājapaṇyaṃ māṣamūlyād ūrdhvam āpādamūlyāt iti apaharato dvādaśapaṇo daṇḍaḥ | ādvipādamūlyāt iti caturviṃśatipaṇaḥ | ātripādamūlyāt iti ṣaṭtriṃśatpaṇaḥ | āpaṇamūlyāt iti aṣṭacatvāriṃśatpaṇaḥ | ādvipaṇamūlyāt iti pūrvaḥ sāhasadaṇḍaḥ | ācatuṣpaṇamūlyāt iti madhyamaḥ | āṣṭapaṇamūlyāt iti uttamaḥ | ādaśapaṇamūlyāt iti vadhaḥ
If royal merchandise is stolen from market-grounds, then: for theft valued above a māṣa up to a pāda, the fine is 12 paṇas; from two pādas, 24 paṇas; from three pādas, 36 paṇas; at one paṇa, 48 paṇas. From two paṇas in value, the first sāhasa fine applies; from four paṇas, the middle sāhasa fine; from eight paṇas, the highest sāhasa fine; from ten paṇas, the penalty is death.
A tariff schedule reduces discretion and corruption in enforcement, ensures predictability, and aligns punishment with fiscal harm.
To create a deterrence ladder: minor theft is fined, serious theft is treated as a grave assault on royal property and public order.