शुल्कमष्टगुणं वा दद्यात् ॥ कZ_०२.२१.११ ॥
śulkam aṣṭaguṇaṃ vā dadyāt
Atau ia harus membayar delapan kali bea.
It raises the expected cost of evasion well above potential gains, especially when enforcement probability is uncertain, thereby stabilizing revenue.