Arthashastra

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कृत शुल्केन अकृत शुल्कं निर्वाहयतो द्वितीयम् एक मुद्रया भित्त्वा पण्य पुटम् अपहरतो वैदेहकस्य तच् च तावच् च दण्डः ॥

Those who smuggle a part of merchandise on which toll has not been paid with that on which toll has been paid as well as those who, with a view to smuggle with one pass a second portion of merchandise, put it along with the stamped merchandise after breaking open the bag shall forfeit the smuggled quantity and pay as much fine as is equal to the quantity so smuggled.

english translation

kRta zulkena akRta zulkaM nirvAhayato dvitIyam eka mudrayA bhittvA paNya puTam apaharato vaidehakasya tac ca tAvac ca daNDaH ॥

hk transliteration by Sanscript