निहूहतः फल्गुभाण्डं शुल्काष्टगुणो दण्डः सारभाण्डं सर्वापहारः ॥ कZ_०२.२१.३० ॥
nihūhataḥ phalgubhāṇḍaṃ śulkāṣṭaguṇo daṇḍaḥ; sārabhāṇḍaṃ sarvāpahāraḥ
副次的商品を隠した者の罰は関税の八倍であり、主要商品を隠した者は全没収となる。
Higher-value concealment threatens greater revenue loss and corruption risk; harsher sanctions raise expected cost and protect strategic/high-margin items.