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तत्र पञ्च बन्धो दण्डः ॥
Herein a fine of ten times the amount (panchabandha) shall be imposed.
english translation
क्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयति इति परिहापणम् ॥
Whoever lessens a fixed amount of income or enhances the expenditure is guilty of causing the loss of revenue.
english translation
तत्र हीन चतुर् गुणो दण्डः ॥
Herein a fine of four times the loss shall be imposed.
english translation
स्वयम् अन्यैर् वा राज द्रव्याणाम् उपभोजनम् उपभोगः ॥
Whoever enjoys himself or causes others to enjoy whatever belongs to the king is guilty of self-enjoyment.
english translation
तत्र रत्न उपभोगे घातः, सार उपभोगे मध्यमः साहस दण्डः, फल्गु कुप्य उपभोगे तच् च तावत् च दण्डः ॥
Herein death-sentence shall be passed for enjoying gems, middlemost amercement for enjoying valuable articles, and restoration of the articles together with a fine equal to their value shall be the punishment for enjoying articles of inferior value.
english translation