विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(Outros sustentam que) deve ser vinte vezes—assim dizem os seguidores de Uśanas.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.