तत्र हीनचतुर्गुणो दण्डः ॥ कZ_०२.८.१३ ॥
tatra hīnacaturguṇo daṇḍaḥ
तत्र हीनचतुर्गुणो दण्डः ॥
A gain-based sanction: the fine scales with the magnitude of fiscal harm, discouraging both petty and large-scale manipulation.