तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
その場合、罰は(当該額の)十二倍である。
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.