Kautilya's Arthashastra 4.1.26

4.1.26

suvarṇakārāṇām aśucihastād rūpyaṃ suvarṇam anākhyāya sarūpaṃ krīṇatāṃ dvādaśapaṇo daṇḍaḥ, virūpaṃ caturviṃśatipaṇaḥ, corahastād aṣṭacatvāriṃśatpaṇaḥ //

Goldsmiths who, without giving information (to the government), purchase from unclean hands silver or golden articles without changing the form of the articles shall be fined 12 panas; if they do the same changing the form of the articles (i.e., melting), they shall be fined 24 panas; if they purchase the same from the hands of a thief, they shall be fined 48 panas; if they purchase an article for less than its value after melting it in secret, they shall be liable to the punishment for theft; likewise for deception with manufactured articles. When a goldsmith steals from a suvarna gold equal to the weight of a másha (1/16th of a suvarna), he shall be punished 200 panas; when he steals from a silver dharana silver equal to the value of a másha, he shall be fined 12 panas. This explains the proportional enhancement of punishments. When a goldsmith removes the whole amount of the gold (karsha) from a suvarna by apasárana method or by any other deceiptful combination (yoga), he shall be punished with a fine of 500 panas. In case of contaminating them (gold and silver) in any way, the offence shall be regarded as loss of their intrinsic colour.