अकरणे द्वादशपणो दण्डः ॥ कZ_०३.१०.४० ॥
akaraṇe dvādaśapaṇo daṇḍaḥ
कार्य न करने पर बारह पण का दण्ड है।
Kauṭilya uses both: a compensatory formula (double wage/share) where measurable loss exists, and a fixed fine to punish bare non-compliance.