Kautilya's Arthashastra 4.9.4

4.9.4

paṇyabhūmibhyo vā rājapaṇyaṃ māṣamūlyād ūrdhvam āpādamūlyād ity apaharato dvādaśapaṇo daṇḍaḥ, ādvipādamūlyād iti caturviṃśatipaṇaḥ, ātripādamūlyād iti ṣaṭtriṃśatpaṇaḥ, āpaṇamūlyād ity aṣṭacatvāriṃśatpaṇaḥ, ādvipaṇamūlyād iti pūrvaḥ sāhasadaṇḍaḥ, ācatuṣpaṇamūlyād iti madhyamaḥ, āṣṭapaṇamūlyād ity uttamaḥ, ādaśapaṇamūlyād
iti vadhaḥ //

Those who seize articles of 1 to 2 panas in value shall be punished with the first amercement; articles of 2 to 4 panas in value with the middlemost; and articles of 4 to 8 panas in value with the highest amercement. Those who seize articles of 8 to 10 panas in value shall be condemned to death.

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.