विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(ଅନ୍ୟମତେ) ଦଣ୍ଡ ବିଶଗୁଣ ହେବା ଉଚିତ—ଏପରି ଉଶନସଙ୍କ ଅନୁୟାୟୀମାନେ କହନ୍ତି।
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.