शुल्कमष्टगुणं वा दद्यात् ॥ कZ_०२.२१.११ ॥
śulkam aṣṭaguṇaṃ vā dadyāt
अथवा वह शुल्क का आठ गुना दे।
It raises the expected cost of evasion well above potential gains, especially when enforcement probability is uncertain, thereby stabilizing revenue.