विंशतिगुणः इत्यौशनसाः ॥ कZ_०२.७.१४ ॥
viṃśatiguṇaḥ ityauśanasāḥ
(May ilan ang naniniwala na) dapat itong maging dalawampung ulit—ayon sa mga tagasunod ni Uśanas.
To maximize deterrence in revenue matters where concealment is easy and losses compound; Kauṭilya later tempers this with proportionality.