Arthashastra
क्रम अवहीनम् उत्क्रमम् अविज्ञातं पुनर् उक्तं वा वस्तुकम् अवलिखतो द्वादश पणो दण्डः ॥
Any clerk who violates or deviates from the prescribed form of writing accounts, enters what is unknown to him, or makes double or treble entries (punaruktam) shall be fined 12 panas.
english translation
krama avahInam utkramam avijJAtaM punar uktaM vA vastukam avalikhato dvAdaza paNo daNDaH ॥
hk transliteration by Sanscript