Kautilya's Arthashastra 4.9.9

4.9.9

bāhyeṣu tu - pracchannam ahani kṣetrakhalaveśmāpaṇebhyaḥ kupyabhāṇḍam upaskaraṃ vā māṣamūlyād ūrdhvam āpādamūlyād ity apaharatas tripaṇo daṇḍaḥ, gomayapradehena vā pralipyāvaghoṣaṇam ādvipādamūlyād iti ṣaṭpaṇaḥ, gomayabhasmanā vā pralipyāvaghoṣaṇam, ātripādamūlyād iti navapaṇaḥ, gomayabhasmanā vā pralipyāvaghoṣaṇam,
śarāvamekhalayā vā āpaṇamūlyād iti dvādaśapaṇaḥ, muṇḍanaṃ pravrājanaṃ vā ādvipaṇamūlyād iti caturviṃśatipaṇaḥ, muṇḍasyeṣṭakāśakalena pravrājanaṃ vā ācatuṣpaṇamūlyād iti ṣaṭtriṃśatpaṇah āpañcapaṇamūlyād
ity aṣṭacatvāriṃśatpaṇaḥ, ādaśapaṇamūlyād iti pūrvaḥ sāhasadaṇḍah āviṃśatipaṇamūlyād it dviśatah ātriṃśatpaṇamūlyād iti pañcaśatah ācatvāriṃśatpaṇamūlyād iti sāhasrah āpañcāśatpaṇamūlyād iti vadhaḥ //

When any person other than a Government servant steals during the day from fields, yards prepared for threshing out grains, houses, or shops commodities such as raw materials, manufactured articles, or necessaries of life, of 1/16th to 1/4th of a pana in value, he shall be fined 3 panas or paraded through the streets, his body being smeared over with cow-dung, and an earthen ware pan with blazing light tied round his loins (sarávamekhalayá). When any person steals articles of ¼ to ½ of a pana in value, he shall be fined 6 panas, or his head may be shaved, or he may be exiled (mundanam pravrajanam vá). When a person steals articles of ½ to 1/3 of a pana in value, he shall be fined 9 panas, or he may be paraded through streets, his body being bedaubed with cowdung or ashes or with an earthenware pan with blazing light tied round his waist. When a person steals articles of 1/3 to 1 pana in value, be shall be fined 12 panas, or his head may be shaved, or he may be banished. When a person steals commodities of 1 to 2 panas in value, he shall be fined 24 panas, or his head may be shaved with a piece of brick, or he may be exiled. When a person steals articles of 2 to 4 panas in value, he shall be punished with a fine of 36 panas; articles of 4 to 5 panas in value, 48 panas; articles of 5 to 10 panas in value, with the first amercement; articles of 10 to 20 panas in value, with a fine of 200 panas; articles of 20 to 30 panas in value, with a fine of 500 panas; articles of 30 to 40 panas in value, with a fine of 1,000 panas; and articles of 40 to 50 panas in value, he shall be condemned to death.