कोशभाण्डागाराक्षशालाभ्यश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.०६ ॥
kośabhāṇḍāgārākṣaśālābhyaś caturbhāgamūlyeṣu eta eva dviguṇā daṇḍāḥ
कोष/भंडार-गृह तथा जुआ-घर से चोरी में—जहाँ मूल्यांकन चौथाई मूल्य पर किया जाता है—वही दण्ड लागू होंगे, परन्तु दुगुने।
These are high-risk, high-leakage nodes (cash/valuables turnover). Doubling penalties compensates for enforcement difficulty and protects fiscal integrity.
An institutional valuation convention (possibly conservative accounting) paired with harsher sanctions to maintain deterrence despite lower assessed value.