Kautilya's Arthashastra 2.8.23

2.8.23

mithyāvāde caiṣāṃ yuktasamo daṇḍaḥ //

Under the above circumstances, the persons concerned such as the treasurer (nidháyaka), the prescriber (nibandhaka), the receiver (pratigráhaka), the payer (dáyaka), the person who caused the payment (dápaka), the ministerial servants of the officer (mantri-vaiyávrityakara) shall each be separately examined. If any one of these tells a lie, he shall receive the same punishment as the chief-officer, (yukta) who committed the offence.