पणोऽध्यर्धपणश्च सीतात्ययः ॥ कZ_०२.२२.१४ ॥
paṇo'dhyardhapaṇaśca sītātyayaḥ
Mức phạt liên quan đến đất/thu nông nghiệp (sītā-atyaya) là 1 paṇa và 1,5 paṇa (theo mức ấn định).
They operate as routine compliance charges for minor infractions, keeping the revenue system disciplined without resorting to heavy criminal sanctions.