Kautilya's Arthashastra 4.9.5

4.9.5

koṣṭhapaṇyakupyāyudhāgārebhyaḥ kupyabhāṇḍopaskarāpahāreṣv ardhamūlyeṣu eta eva daṇḍāḥ //

When any one seizes from courtyards, shops, or arsenals commodities such as raw materials, manufactured articles, etc., of half the above value, he shall also be punished as above. When any person seizes articles of ¼th of the above value from Government treasury, granaries, or offices of Superintendents, he shall be punished with twice the above fines.