तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
ក្នុងករណីនោះ ទណ្ឌកម្មគឺដប់ដង (នៃចំនួនដែលពាក់ព័ន្ធ)។
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.