तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
ထိုကိစ္စတွင် ဒဏ်သည် (ပမာဏ၏) ဆယ့်နှစ်ဆ ဖြစ်သည်။
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.