तदेवाष्टगुणमध्यक्षस्यच्छादयतः ॥ कZ_०२.२१.१४ ॥
tadevāṣṭaguṇam adhyakṣasyacchādayataḥ
ଯଦି କୌଣସି ଅଧିକାରୀ/ଅଧ୍ୟକ୍ଷ ଏହାକୁ ଲୁଚାଏ, ତେବେ ସେଇ ଦଣ୍ଡ ଅଷ୍ଟଗୁଣ ହେବ।
Because concealment by regulators undermines enforcement itself; Kautilya escalates punishment to deter institutional corruption.