Kautilya's Arthashastra 2.8.18

2.8.18

siddham āyaṃ na praveśayati, nibaddhaṃ vyayaṃ na prayacchati, prāptāṃ nīvīṃ vipratijānīta ity apahāraḥ //

Whoever does not take into the treasury the fixed amount of revenue collected, or does not spend what is ordered to be spent, or misrepresents the net revenue collected is guilty of defalcation of government money. Herein a fine of twelve times the amount shall be imposed.