स कर्मदिवसद्रव्यमूल्यपुरुषवेतनापहारेषु यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१८ ॥
sa karmadivasadravyamūlyapuruṣavetanāpahāreṣu yathāparādhaṃ daṇḍayitavyaḥ
労働日数、物品、価格/評価、人員の賃金に関する横領・窃取については、違反の程度に応じて処罰すべきである。
Work-day falsification, goods misappropriation, valuation/price fraud, and wage theft—core risks in operations, procurement, and payroll.
Proportional punishment aligned to the magnitude and nature of the misappropriation.