अन्यथा द्वादशपणो दण्डः ॥ कZ_०२.१४.१६ ॥
anyathā dvādaśapaṇo daṇḍaḥ
अन्यथा द्वादशपणो दण्डः।
This is treated as a compliance breach (preventive regulation), distinct from higher-penalty intentional fraud.