तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
ସେଥିରେ ଦଣ୍ଡ ରାଶିର ବାରଗୁଣ।
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.