कोशभाण्डागाराक्षशालाभ्यश्चतुर्भागमूल्येषु एत एव द्विगुणा दण्डाः ॥ कZ_०४.९.०६ ॥
kośabhāṇḍāgārākṣaśālābhyaś caturbhāgamūlyeṣu eta eva dviguṇā daṇḍāḥ
ରାଜକୋଷ/ଭଣ୍ଡାରଗୃହ ଏବଂ ଜୁଆଘରରୁ ଚୋରି ହେଲେ—ଯେଉଁଠାରେ ମୂଲ୍ୟାଙ୍କନ ଚତୁର୍ଥାଂଶ ମୂଲ୍ୟରେ ଧରାଯାଏ—ସେହି ଦଣ୍ଡ ହିଁ ଲାଗୁ ହେବ, କିନ୍ତୁ ଦ୍ୱିଗୁଣ।
These are high-risk, high-leakage nodes (cash/valuables turnover). Doubling penalties compensates for enforcement difficulty and protects fiscal integrity.
An institutional valuation convention (possibly conservative accounting) paired with harsher sanctions to maintain deterrence despite lower assessed value.