अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥
anyathāvādinaḥ steyadaṇḍaḥ
ຜູ້ທີ່ໃຫ້ຄໍາຖະແຫຼງອັນເທັດ (ແຈ້ງຂໍ້ມູນຜິດ) ຈະຖືກລົງໂທດເທົ່າກັບໂທດລັກຂໂມຍ।
Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.