शाल्मलीफलके श्लक्ष्णे नेनिज्यान्नेजकः शनैः । न च वासांसि वासोभिर्निर्हरेन्न च वासयेत् ॥ ३९६ ॥
A washerman shall wash (the clothes of his employers) gently on a smooth board of Salmaliwood he shall not return the clothes (of one person) for those (of another), nor allow anybody (but the owner) to wear them.
A weaver (who has received) ten palas (of thread), shall return (cloth weighing) one pala more; he who acts differently shall be compelled to pay a fine of twelve (panas).
Let the king take one-twentieth of that (amount) which men, well acquainted with the settlement of tolls and duties (and) skilful in (estimating the value of) all kinds of merchandise, may fix as the value for each saleable commodity.
Let the king confiscate the whole property of (a trader) who out of greed exports goods of which the king has a monopoly or (the export of which is) forbidden.
He who avoids a custom-house (or a toll), he who buys or sells at an improper time, or he who makes a false statement in enumerating (his goods), shall be fined eight times (the amount of duty) which he tried to evade.