Kautilya's Arthashastra 2.5.16

2.5.16

sarvādhikaraṇeṣu yuktopayuktatatpuruṣāṇāṃ paṇādicatuṣpaṇaparamāpahāreṣu pūrvamadhyamottamavadhā daṇḍāḥ //

In all departments, whoever, whether as an officer (yukta), a clerk (upayukta), or a servant (tatpurusha), misappropriates sums from one to four panas or any other valuable things shall be punished with the first, middlemost, and highest amercements and death respectively.