अकरणे द्वादशपणो दण्डः ॥ कZ_०३.१०.४० ॥
akaraṇe dvādaśapaṇo daṇḍaḥ
Pour non-exécution, l’amende est de douze paṇas.
Kauṭilya uses both: a compensatory formula (double wage/share) where measurable loss exists, and a fixed fine to punish bare non-compliance.