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तत्र दश बन्धो दण्डः ॥
Herein a fine of ten times the amount in question shall be imposed.
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कोश द्रव्याणां वृद्धि प्रयोगाः प्रयोगः ॥
Lending the money of the treasury on periodical interest is a loan.
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पण्य व्यवहारो व्यवहारः ॥
Carrying on trade by making use of government money is trading.
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तत्र फल द्वि गुणो दण्डः ॥
These two acts shall be punished with a fine of twice the profit earned.
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सिद्धं कालम् अप्राप्तं करोति अप्राप्तं प्राप्तं वा इत्य् अवस्तारः ॥
Whoever makes as unripe the ripe time or as ripe the unripe time (of revenue collection) is guilty of fabrication.
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