Kautilya's Arthashastra 4.9.2

4.9.2

khanisārakarmāntebhyaḥ sāraṃ ratnaṃ vāpaharataḥ śuddhavadhaḥ //

Those who seize valuable articles or precious stones from either mines or any great manufactories shall be beheaded. Those who seize ordinary articles or necessaries of life from manufactories of articles of small value shall be punished with the first amercement. Those who seize from manufactories or from the king's granary articles of 1/16 to 1/4 a pana in value shall be fined 12 panas; articles of 1/4 to 1/2 a pana in value, 24 panas; articles 1/2 to 3/4 pana in value, 36 panas; and articles of 3/4 to 1 pana in value, 48 panas.