शुल्कमष्टगुणं वा दद्यात् ॥ कZ_०२.२१.११ ॥
śulkam aṣṭaguṇaṃ vā dadyāt
ຫຼືບໍ່ຢ່າງນັ້ນ ລາວຈະຕ້ອງຈ່າຍຄ່າອາກອນເປັນ 8 ເທົ່າ.
It raises the expected cost of evasion well above potential gains, especially when enforcement probability is uncertain, thereby stabilizing revenue.