तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
ಆ ಸಂದರ್ಭದಲ್ಲಿ ದಂಡವು ಮೊತ್ತದ ಹನ್ನೆರಡು ಪಟ್ಟು.
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.