स चेद् राजार्थमुपनयत्यल्पापराधे वारयितव्यः महति यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१६ ॥
sa ced rājārtham upanayaty alpāparādhe vārayitavyaḥ mahati yathāparādhaṃ daṇḍayitavyaḥ
S’il verse (la perception excédentaire) au compte du roi, alors, pour une faute légère, il faut le retenir/l’avertir ; pour une faute grave, il faut le punir proportionnellement à la faute.
No. Even if credited to the king, unlawful over-collection remains an offense; only the response is graded by severity.
A graduated model: warning/cessation orders for minor violations, punitive sanctions for serious abuses.