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Kautilya's Arthashastra 2.7.21

Kauṭilīya Arthaśāstra 2.7.21

Language
Sanskrit

2.7.21

yathākālam anāgatānām apustakabhāṇḍanīvīkānāṃ vā deyadaśabandho daṇḍaḥ //

Those accountants who do not present themselves in time or do not produce their account books along with the net revenue shall be fined ten times the amount due from them.

R. Shamasastry 1915, Kautilya's Arthaśāstra

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