सिद्धीनामसाधनमनवतारणमप्रवेशनं वा प्रतिबन्धः ॥ कZ_०२.८.०५ ॥
siddhīnām asādhanam anavatāraṇam apraveśanaṃ vā pratibandhaḥ
Ang “pagharang” ay nangangahulugang: kabiguang maisakatuparan ang nararapat, kabiguang maipadala/maipasok ang nararapat, o kabiguang maipasok/maitala ang nararapat.
Not collecting what is due, not remitting what is collected, and not entering what is due/collected into official accounts.