Arthashastra
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तत्र पञ्च बन्धो दण्डः ॥
Herein a fine of ten times the amount (panchabandha) shall be imposed.
english translation
tatra paJca bandho daNDaH ॥
hk transliteration by Sanscriptक्लृप्तम् (कॢप्तम्) आयं परिहापयति व्ययं वा विवर्धयति इति परिहापणम् ॥
Whoever lessens a fixed amount of income or enhances the expenditure is guilty of causing the loss of revenue.
english translation
klRptam (klRptam) AyaM parihApayati vyayaM vA vivardhayati iti parihApaNam ॥
hk transliteration by Sanscriptतत्र हीन चतुर् गुणो दण्डः ॥
Herein a fine of four times the loss shall be imposed.
english translation
tatra hIna catur guNo daNDaH ॥
hk transliteration by Sanscriptस्वयम् अन्यैर् वा राज द्रव्याणाम् उपभोजनम् उपभोगः ॥
Whoever enjoys himself or causes others to enjoy whatever belongs to the king is guilty of self-enjoyment.
english translation
svayam anyair vA rAja dravyANAm upabhojanam upabhogaH ॥
hk transliteration by Sanscriptतत्र रत्न उपभोगे घातः, सार उपभोगे मध्यमः साहस दण्डः, फल्गु कुप्य उपभोगे तच् च तावत् च दण्डः ॥
Herein death-sentence shall be passed for enjoying gems, middlemost amercement for enjoying valuable articles, and restoration of the articles together with a fine equal to their value shall be the punishment for enjoying articles of inferior value.
english translation
tatra ratna upabhoge ghAtaH, sAra upabhoge madhyamaH sAhasa daNDaH, phalgu kupya upabhoge tac ca tAvat ca daNDaH ॥
hk transliteration by Sanscript