अन्यथा द्वादशपणो दण्डः ॥ कZ_०२.१४.१६ ॥
anyathā dvādaśapaṇo daṇḍaḥ
これに反した場合、罰金は十二パナ(paṇa)である。
This is treated as a compliance breach (preventive regulation), distinct from higher-penalty intentional fraud.