Kautilya's Arthashastra 2.7.19

2.7.19

yac cāgrād āyasyāntaraparṇe nīvyāṃ vardheta vyayasya vā yat parihāpayet, tad aṣṭaguṇam adhyakṣaṃ dāpayet //

By how much the superintendent of a department augments the net total of its revenue either by increasing any one of the items of its receipts or by decreasing anyone of the items of expenditure, he shall be rewarded eight times that amount. But when it is reversed (i.e., when the net total is decreased), the award shall also be reversed (i.e., he shall be made to pay eight times the decrease).