पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
La sanción relativa a la tierra/ingresos agrícolas (sītā-atyaya) es de un paṇa y de un paṇa y medio (como cantidades tasadas).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.