अमुद्राणामत्ययो देयद्विगुणः ॥ कZ_०२.२१.०३ ॥
amudrāṇām atyayo deyadviguṇaḥ
Bagi barang tanpa meterai rasmi, penalti (bagi kesalahan itu) hendaklah dua kali ganda jumlah yang perlu dibayar.
It makes evasion economically irrational by making the expected cost exceed the avoided duty, while still being administratively simple to compute.