Kautilya's Arthashastra 4.2.16

4.2.16

sārabhāṇḍam ity asārabhāṇḍaṃ tajjātam ity atajjātaṃ rādhāyuktam ity upadhiyuktaṃ samudgaparivartimaṃ vā vikrayādhānaṃ nayato hīnamūlyaṃ catuṣpañcāśatpaṇo daṇḍaḥ, paṇamūlyaṃ dviguṇo, dvipaṇamūlyaṃ dviśataḥ //

When a trader sells or mortgages inferior as superior commodities, articles of some other locality, as the produce of a particular locality, adulterated things, or deceitful mixtures, or when he dexterously substitutes other articles for those just sold (samutparivartimam), he shall not only be punished with a fine of 54 panas but also be compelled to make good the loss.

By making the fine two panas for the loss of the value of a pana, and 200 panas for that of 100, fines can be determined for any of such false sales.