Devanagari scriptअन्यथावादिनः स्तेयदण्डः ॥ कZ_०२.२१.१९ ॥
Transliterationanyathāvādinaḥ steyadaṇḍaḥ
TranslationТе, кто делает ложные заявления (ложные декларации), подлежат наказанию как за кражу.
Word by Wordअन्यथाotherwise; in a different manner (i.e., falsely) वादिनःthose who speak/claim (here: those who make a false statement) स्तेयदण्डः(they incur) the theft-penalty / punishment as for theft Entities MentionedC
customs authority (implicit) FAQs
Because it deprives the state of lawful revenue and corrupts the assessment process; Kautilya treats it as property crime against the treasury.