Kautilya's Arthashastra 2.7.26

2.7.26

akṛtāhorūpaharaṃ māsam ākāṅkṣeta //

When an accountant has not prepared the table of daily accounts (akritáhorúpaharam), he may be given a month more (for its preparation). After the lapse of one month he shall be fined at the rate of 200 panas for each month (during which he delays the accounts).