Kautilya's Arthashastra 2.9.18

2.9.18

sa karmadivasadravyamūlyapuruṣavetanāpahāreṣu yathāparādhaṃ daṇḍayitavyaḥ //

Whoever spends the revenue (without bringing in any profit) eats up the labour of workmen. Such an officer shall be punished in proportion to the value of the work done, the number of days taken, the amount of capital spent, and the amount of daily wages paid.