तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
В таком случае штраф — десятикратный (от суммы, о которой идет речь).
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.