विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(Menurut yang lain) hukumannya harus dua puluh kali lipat—demikian kata para pengikut Uśanas.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.