विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(दूसरों के मत में) दण्ड बीस गुना होना चाहिए—ऐसा उशनस् के अनुयायी कहते हैं।
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.