यं वा भूतमर्थं नाशयति अभूतमर्थं करोति तदष्टगुणं दण्डं दद्यात् ॥ कZ_०४.९.२० ॥
yaṃ vā bhūtamarthaṃ nāśayati abhūtamarthaṃ karoti tadaṣṭaguṇaṃ daṇḍaṃ dadyāt
Siapa pun yang memusnahkan fakta sebagaimana adanya, atau merekayasa ‘fakta’ yang tidak ada, harus dikenai hukuman/denda delapan kali lipat.
State decisions rely on accurate ‘artha’ (facts, accounts, outcomes); punishing suppression/fabrication protects administrative cognition and prevents governance by falsified records.