स्वसस्यापहारिणः प्रतिपातोऽष्टगुणः ॥ कZ_०५.२.१२ ॥
svasasyāpahāriṇaḥ pratipāto 'ṣṭaguṇaḥ
For one who steals his own crop (i.e., evades assessed dues by clandestine removal), the penalty/repayment shall be eightfold.
Because it signifies concealment to defeat assessment/collection—an administrative offense against the fisc, not mere private property use.