पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
La pénalité relative aux terres/recettes agricoles (sītā-atyaya) est d’un paṇa et d’un paṇa et demi (comme montants évalués).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.