Kautilya's Arthashastra 4.6.4

4.6.4

tac cen niveditam āsādya pracchādayeyuḥ sācivyakaradoṣam āpnuyuḥ //04.6.05/ ajānanto 'sya dravyasyātisargeṇa mucyeran //

Information regarding such articles as are either lost or stolen shall, if the articles are not found out, be supplied to those who trade in similar articles. Traders who conceal the articles as to the loss of which they have already received information shall be condemned as abettors. If they are found not to be aware of the loss, they may be acquitted on restoring the articles.