पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
Ang parusang may kaugnayan sa lupang pang-agrikultura/kita sa agrikultura (sītā-atyaya) ay 1 paṇa at 1½ paṇa (bilang mga halagang itinakda).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.