तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
ആ സാഹചര്യത്തിൽ ശിക്ഷ തുകയുടെ പന്ത്രണ്ടിരട്ടിയാകും।
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.