अन्यथा द्वादशपणो दण्डः ॥ कZ_०२.१४.१६ ॥
anyathā dvādaśapaṇo daṇḍaḥ
अन्यथा (याच्या विरुद्ध केल्यास) बारा पणांचा दंड होईल.
This is treated as a compliance breach (preventive regulation), distinct from higher-penalty intentional fraud.