अन्यथा द्वादशपणो दण्डः ॥ कZ_०२.१४.१६ ॥
anyathā dvādaśapaṇo daṇḍaḥ
Sinon (si l’on agit contrairement à cela), l’amende est de douze paṇa.
This is treated as a compliance breach (preventive regulation), distinct from higher-penalty intentional fraud.