Arthashastra
राज अर्थे कारणिकस्य अप्रतिबध्नतः प्रतिषेधयतो वा आज्ञां निबन्धाद् आय व्ययम् अन्यथा नीवीम् अवलिखतो द्वि गुणः ॥
When an officer (káranika) does not facilitate or prevents the execution of the king's order, or renders the receipts and expenditure otherwise than prescribed, he shall be punished with the first amercement.
english translation
rAja arthe kAraNikasya apratibadhnataH pratiSedhayato vA AjJAM nibandhAd Aya vyayam anyathA nIvIm avalikhato dvi guNaH ॥
hk transliteration by Sanscript