तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
Dalam hal itu, dendanya dua belas kali lipat (dari jumlahnya).
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.