Arthashastra

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तत्र 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