स चेद् राजार्थमुपनयत्यल्पापराधे वारयितव्यः महति यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१६ ॥
sa ced rājārtham upanayaty alpāparādhe vārayitavyaḥ mahati yathāparādhaṃ daṇḍayitavyaḥ
और यदि वह (अतिरिक्त वसूली) राजा के खाते में जमा कर दे, तो छोटे अपराध में उसे रोका/चेताया जाए; बड़े में अपराधानुसार दंड दिया जाए।
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.