रूपदर्शकस्य स्थितां पणयात्रामकोप्यां कोपयतः कोप्यामकोपयतो द्वादशपणो दण्डः ॥ कZ_०४.१.४४ ॥
rūpadarśakasya sthitāṃ paṇayātrāmakopyāṃ kopayataḥ kopyāmakopayato dvādaśapaṇo daṇḍaḥ
ສໍາລັບຜູ້ກວດສອບ/ຜູ້ກວດເງິນຕາ (rūpadarśaka) ຖ້າເຂົາເຮັດໃຫ້ຕາຕະລາງອັດຕາແລກປ່ຽນ/ການປະເມີນຄ່າທາງການທີ່ກໍານົດໄວ້ (paṇayātrā) ກາຍເປັນ «ຜັນຜວນ» ໃນເວລາທີ່ຄວນຈະຄົງທີ່ ຫຼືເຮັດໃຫ້ມັນ «ຄົງທີ່» ໃນເວລາທີ່ຄວນຈະຜັນຜວນ ຄ່າປັບແມ່ນ 12 paṇa.
Regulatory arbitrage and discretionary rate-setting by officials—changing official valuation rules to favor certain parties or extract bribes.
It enforces rule-based administration: officials must follow the prescribed regime (fixed where fixed is required; flexible where flexibility is mandated), not personal preference.