पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
Penalti yang berkaitan dengan tanah/hasil pertanian (sītā-atyaya) ialah 1 paṇa dan 1½ paṇa (sebagai jumlah yang ditaksir).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.