राजार्थे कारणिकस्याप्रतिबध्नतः प्रतिषेधयतो वाज्ञां निबन्धादायव्ययमन्यथा नीवीमवलिखतो द्विगुणः ॥ कZ_०२.७.३४ ॥
rājārthe kāraṇikasyāpratibadhnataḥ pratiṣedhayato vā ājñāṃ nibandhād āyavyayam anyathā nīvīm avalikhato dviguṇaḥ
王の事務において、官吏(kāraṇika)が然るべき抑制を執行しない、または適法な命令を妨害する、あるいは書面の台帳に反して収入・支出を記録する、または繰越残高(nīvī)を改ざんするなら、罰は(標準罰金の)倍額である。
Because they occur in the king’s business and undermine command-and-control and fiscal integrity; the state treats them as aggravated misconduct.
A binding written register functions as the authoritative source; deviations from it signal fraud or unauthorized action.