पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
ସୀତା-ଅତ୍ୟୟ (କୃଷିଭୂମି/ରାଜସ୍ୱ) ସମ୍ବନ୍ଧୀୟ ଦଣ୍ଡ ଏକ ପଣ ଏବଂ ଏକ ଓ ଅର୍ଧ ପଣ (ନିର୍ଦ୍ଧାରିତ ରାଶି ଭାବେ)।
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.