निहूहतः फल्गुभाण्डं शुल्काष्टगुणो दण्डः सारभाण्डं सर्वापहारः ॥ कZ_०२.२१.३० ॥
nihūhataḥ phalgubhāṇḍaṃ śulkāṣṭaguṇo daṇḍaḥ; sārabhāṇḍaṃ sarvāpahāraḥ
Quien oculte bienes menores será sancionado con una multa ocho veces el arancel; quien oculte bienes principales sufrirá confiscación total.
Higher-value concealment threatens greater revenue loss and corruption risk; harsher sanctions raise expected cost and protect strategic/high-margin items.