Arthashastra
मासाद् ऊर्ध्वं मास द्विशत उत्तरं दण्डं दद्यात् ॥
After the lapse of one month he shall be fined at the rate of 200 panas for each month (during which he delays the accounts).
english translation
mAsAd UrdhvaM mAsa dvizata uttaraM daNDaM dadyAt ॥
hk transliteration by Sanscript