सर्वाधिकरणेषु युक्तोपयुक्ततत्पुरुषाणां पणादिचतुष्पणपरमापहारेषु पूर्वमध्यमोत्तमवधा दण्डाः ॥ कZ_०२.५.१६ ॥
sarvādhikaraṇeṣu yuktopayukta-tatpuruṣāṇāṃ paṇādi-catuṣpaṇa-paramāpahāreṣu pūrva-madhyama-uttama-vadhā daṇḍāḥ
あらゆる官署において、任命または雇用された者が横領(misappropriation)を行った場合、1パナから最高区分の4パナ、さらにそれ以上に至る額に応じて、刑罰は下・中・上の三段階に等級化され、最重の場合には死刑にまで及ぶ。
To create a predictable deterrence ladder: minor diversion is punished, but large-scale theft by officials is treated as an existential threat to the state and can warrant the severest sanction.