तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
ਉਸ ਹਾਲਤ ਵਿੱਚ ਦੰਡ (ਸੰਬੰਧਿਤ ਰਕਮ ਦਾ) ਦਸ ਗੁਣਾ ਹੈ।
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.