स्वसस्यापहारिणः प्रतिपातोऽष्टगुणः ॥ कZ_०५.२.१२ ॥
svasasyāpahāriṇaḥ pratipāto 'ṣṭaguṇaḥ
对盗取自己庄稼者(即为逃避核定赋税而暗中转移者),其处罚/偿付为八倍。
Because it signifies concealment to defeat assessment/collection—an administrative offense against the fisc, not mere private property use.