सर्वाधिकरणेषु युक्तोपयुक्ततत्पुरुषाणां पणादिचतुष्पणपरमापहारेषु पूर्वमध्यमोत्तमवधा दण्डाः ॥ कZ_०२.५.१६ ॥
sarvādhikaraṇeṣu yuktopayukta-tatpuruṣāṇāṃ paṇādi-catuṣpaṇa-paramāpahāreṣu pūrva-madhyama-uttama-vadhā daṇḍāḥ
在一切官署中,凡受指派或雇用之人员侵吞挪用(misappropriation)者,自一帕那起至四帕那之最高档及其以上,处罚应分为初等、中等、上等,最严重者可至死刑。
To create a predictable deterrence ladder: minor diversion is punished, but large-scale theft by officials is treated as an existential threat to the state and can warrant the severest sanction.