अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥
anyathāvādinaḥ steyadaṇḍaḥ
Mereka yang membuat pernyataan palsu (salah deklarasi) dikenai hukuman seperti untuk pencurian.
Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.