Arthashastra

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यथा कालम् अनागतानाम् अपुस्तक भाण्ड नीवीकानां वा देय दश बन्धो दण्डः ॥

Those accountants who do not present themselves in time or do not produce their account books along with the net revenue shall be fined ten times the amount due from them.

english translation

yathA kAlam anAgatAnAm apustaka bhANDa nIvIkAnAM vA deya daza bandho daNDaH ॥

hk transliteration by Sanscript