Kautilya's Arthashastra 2.7.40

2.7.40

paścātpratijñāte dviguṇaḥ, prasmṛtotpanne ca //

He who causes loss of revenue shall not only pay a fine equal to five times the amount lost (panchabandha), but also make good the loss. In case of uttering a lie, the punishment levied for theft shall be imposed. (When an entry lost or omitted) is made later or is made to appear as forgotten, but added later on recollection, the punishment shall be double the above.