पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
農地・農業収入(sītā-atyaya)に関する罰則は、査定額として一パナおよび一・五パナである。
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.