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 Sanscriptकार्मिके च उपस्थिते कारणिकस्य अप्रतिबध्नतः पूर्वः साहस दण्डः ॥
When a superintendent of accounts (káranika) does not at once proceed to receive and check the accounts when the clerks (kármika) are ready, he shall be punished with the first amercement.
english translation
kArmike ca upasthite kAraNikasya apratibadhnataH pUrvaH sAhasa daNDaH ॥
hk transliteration by Sanscriptविपर्यये कार्मिकस्य द्वि गुणः ॥
In the reverse case (i.e., when the clerks are not ready), the clerks shall be punished with double the first amercement.
english translation
viparyaye kArmikasya dvi guNaH ॥
hk transliteration by Sanscriptप्रचार समं महा मात्राः समग्राः श्रावयेयुर् अविषम मन्त्राः ॥
All the ministers (mahámáras) shall together narrate the whole of the actual accounts pertaining to each department.
english translation
pracAra samaM mahA mAtrAH samagrAH zrAvayeyur aviSama mantrAH ॥
hk transliteration by Sanscriptपृथग् भूतो मिथ्या वादी च एषाम् उत्तमं दण्डं दद्यात् ॥
Whoever of these (ministers or clerks ?) is of undivided counsel or keeps himself aloof, or utters falsehood shall be punished with the highest amercement.
english translation
pRthag bhUto mithyA vAdI ca eSAm uttamaM daNDaM dadyAt ॥
hk transliteration by Sanscript