विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(Ada yang berpendapat) ia sepatutnya dua puluh kali ganda—demikian kata para pengikut Uśanas.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.