Kautilya's Arthashastra 3.1.5

3.1.5

śraddheyānāṃ tu dravyavyapanayaḥ //

The proposer and the accessory shall be punished with the first amercement [A fine ranging from 48 to 96 panas is called first amercement; from 200 to 500 panas, the middlemost; and from 500 to 1,000 panas the highest amercement. See Chap. XVII, Book III]; the witnesses (srotri = voluntary hearers) shall each be punished with half of the above fine; and accepters shall suffer the loss they may have sustained.