तदेवाष्टगुणमध्यक्षस्यच्छादयतः ॥ कZ_०२.२१.१४ ॥
tadevāṣṭaguṇam adhyakṣasyacchādayataḥ
La même (peine) sera octuple lorsqu’un fonctionnaire/surveillant la dissimule (c’est-à-dire couvre l’infraction).
Because concealment by regulators undermines enforcement itself; Kautilya escalates punishment to deter institutional corruption.