Arthashastra
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सर्व अधिकरणेषु युक्त उपयुक्त तत्पुरुषाणां पण आदि चतुष् पण परम अपहारेषु पूर्व मध्यम उत्तम वधा दण्डाः ॥
In all departments, whoever, whether as an officer (yukta), a clerk (upayukta), or a servant (tatpurusha), misappropriates sums from one to four panas or any other valuable things shall be punished with the first, middlemost, and highest amercements and death respectively.
english translation
sarva adhikaraNeSu yukta upayukta tatpuruSANAM paNa Adi catuS paNa parama apahAreSu pUrva madhyama uttama vadhA daNDAH ॥
hk transliteration by Sanscriptकोश अधिष्ठितस्य कोश अवच्छेदे घातः ॥
If the officer who is in charge of the treasury causes loss in money.
english translation
koza adhiSThitasya koza avacchede ghAtaH ॥
hk transliteration by Sanscriptतद् वैयावृत्य कराणाम् अर्ध दण्डाः ॥
he shall be whipped (ghátah), while his abettors shall receive half the punishmen.
english translation
tad vaiyAvRtya karANAm ardha daNDAH ॥
hk transliteration by Sanscriptपरिभाषणम् अविज्ञाते ॥
if the loss is due to ignorance, he shall be censured.
english translation
paribhASaNam avijJAte ॥
hk transliteration by Sanscriptचोराणाम् अभिप्रधर्षणे चित्रो घातः ॥
If, with the intention of giving a hint, robbers are frightened (by the guards), (the latter) shall be tortured to death.
english translation
corANAm abhipradharSaNe citro ghAtaH ॥
hk transliteration by Sanscript