Kautilya's Arthashastra 4.1.44

4.1.44

rūpadarśakasya sthitāṃ paṇayātrām akopyāṃ kopayataḥ kopyām akopayato dvādaśapaṇo daṇḍaḥ //

When the examiner of coins declares an unacceptable current coin to be worthy of being entered into the treasury or rejects an acceptable current coin, he shall be fined 12 panas. When the examiner of coins misappropriates a másha from a current coin of a pana, the tax, (Vyájí) of five percent on the coin having been duly paid, he shall be fined 12 panas. This explains the proportional increase of fines. When a person causes a counterfeit coin to be manufactured, or accepts it, or exchanges it, he shall be fined 1,000 panas; he who enters a counterfeit coin into the treasury shall be put to death.]