अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥
anyathāvādinaḥ steyadaṇḍaḥ
Ceux qui font de fausses déclarations (déclarations mensongères) encourent la peine prévue pour le vol.
Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.