तत्र द्वादशगुणो दण्डः ॥ कZ_०२.८.१९ ॥
tatra dvādaśaguṇo daṇḍaḥ
அந்த நிலையில் தண்டம் தொகையின் பன்னிரண்டு மடங்கு ஆகும்।
Embezzlement is treated as a high-severity breach of state trust; strong multipliers compensate for detection difficulty and aim to neutralize expected gains.