पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
A penalidade relativa à terra/receita agrícola (sītā-atyaya) é de 1 paṇa e de 1 paṇa e meio (como valores avaliados).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.