Book 2 Chapter XXI Paragraph 12
Wikisource / R. Shamasastry (1915) · Book 2 - The Duties of Government Superintendents / Chapter XXI · Verse Paragraph 12
arthasastraarthashastrakautilyachanakyabook-2
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He who, falsely swearing by cowdung, smuggles merchandise, shall be punished with the highest amercement.