सिद्धीनामसाधनमनवतारणमप्रवेशनं वा प्रतिबन्धः ॥ कZ_०२.८.०५ ॥
siddhīnām asādhanam anavatāraṇam apraveśanaṃ vā pratibandhaḥ
“Obstrucción” significa: no lograr lo debido, no remitir/ingresar lo debido o no asentar/registrar lo debido.
Not collecting what is due, not remitting what is collected, and not entering what is due/collected into official accounts.