स चेद् राजार्थमुपनयत्यल्पापराधे वारयितव्यः महति यथापराधं दण्डयितव्यः ॥ कZ_०२.९.१६ ॥
sa ced rājārtham upanayaty alpāparādhe vārayitavyaḥ mahati yathāparādhaṃ daṇḍayitavyaḥ
ಅವನು (ಹೆಚ್ಚುವರಿ ವಸೂಲನ್ನು) ರಾಜನ ಖಾತೆಗೆ ಸೇರಿಸಿದರೆ, ಸಣ್ಣ ಅಪರಾಧದಲ್ಲಿ ಅವನನ್ನು ತಡೆಯಬೇಕು/ಎಚ್ಚರಿಸಬೇಕು; ದೊಡ್ಡದಾದರೆ ಅಪರಾಧಕ್ಕೆ ತಕ್ಕಂತೆ ದಂಡಿಸಬೇಕು.
No. Even if credited to the king, unlawful over-collection remains an offense; only the response is graded by severity.
A graduated model: warning/cessation orders for minor violations, punitive sanctions for serious abuses.