तत्र दशबन्धो दण्डः ॥ कZ_०२.८.०६ ॥
tatra daśabandho daṇḍaḥ
在此情形下,罚金为所涉数额的十倍。
To create strong deterrence against revenue obstruction and accounting suppression, which can otherwise be low-risk, high-reward misconduct.