पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
Denda terkait sītā-atyaya (tanah/pendapatan pertanian) adalah satu paṇa dan satu setengah paṇa (sebagai jumlah taksiran).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.