तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
ໃນກໍລະນີນັ້ນ ໂທດປັບແມ່ນ 12 ເທົ່າ (ຂອງຈໍານວນເງິນ)។
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.