Kautilya's Arthashastra 3.19.2

3.19.2

nābher adhaḥkāyaṃ hastapaṅkabhasmapāṃsubhir iti spṛśatas tripaṇo daṇḍaḥ, tair evāmedhyaiḥ pādaṣṭhīvikābhyāṃ ca ṣaṭpaṇaḥ, chardimūtrapurīṣādibhir dvādaśapaṇaḥ //

When a person touches with hand, mud, ashes or dust the body of another person below the naval, he shall be punished with a fine of 3 panas; with some but unclean things, with the leg, or spittle, 6 panas; with saliva (Chhardi), urine, faeces, etc. 12 panas. If the same offence is committed above the navel, the fines shall be doubled; and on the head, quadrupled.