अन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥
anyathāvādinaḥ steyadaṇḍaḥ
खोटे विधान/चुकीची घोषणा करणाऱ्यांना चोरीचा दंड द्यावा।
Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.