Kautilya's Arthashastra 2.7.22

2.7.22

kārmike copasthite kāraṇikasyāpratibadhnataḥ pūrvaḥ sāhasadaṇḍaḥ //

When a superintendent of accounts (káranika) does not at once proceed to receive and check the accounts when the clerks (kármika) are ready, he shall be punished with the first amercement. In the reverse case (i.e., when the clerks are not ready), the clerks shall be punished with double the first amercement.