विपर्यये कार्मिकस्य द्विगुणः ॥ कZ_०२.७.२३ ॥
viparyaye kārmikasya dviguṇaḥ
Jika terjadi penyimpangan/ketidakteraturan, denda (tanggung jawab) pejabat yang bertanggung jawab menjadi dua kali lipat.
It operationalizes deterrence: when accounts do not reconcile, the responsible agent bears an enhanced (double) sanction to discourage manipulation and negligence.