Arthashastra
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नीवीम् अवलिखतो द्वि गुणः ॥
He who scrapes off the net total shall be doubly punished.
english translation
nIvIm avalikhato dvi guNaH ॥
hk transliteration by Sanscriptभक्षयतो अष्ट गुणः ॥
He who eats it up shall be fined eight times.
english translation
bhakSayato aSTa guNaH ॥
hk transliteration by Sanscriptनाशयतः पञ्च बन्धः प्रतिदानं च ॥
He who causes loss of revenue shall not only pay a fine equal to five times the amount lost (panchabandha), but also make good the loss.
english translation
nAzayataH paJca bandhaH pratidAnaM ca ॥
hk transliteration by Sanscriptमिथ्या वादे स्तेय दण्डः ॥
In case of uttering a lie, the punishment levied for theft shall be imposed.
english translation
mithyA vAde steya daNDaH ॥
hk transliteration by Sanscriptपश्चात् प्रतिज्ञाते द्वि गुणः, प्रस्मृत उत्पन्ने च ॥
(When an entry lost or omitted) is made later or is made to appear as forgotten, but added later on recollection, the punishment shall be double the above.
english translation
pazcAt pratijJAte dvi guNaH, prasmRta utpanne ca ॥
hk transliteration by Sanscript