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Arthashastra

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साहसम् अन्वयवत् प्रसभ कर्म ॥

SUDDEN and direct seizure (of person or property) is termed sáhasa.

english translation

निरन्वये स्तेयम्, अपव्ययने च ॥

fraudulent or indirect seizure (niranvaye’pavyayanecha) is theft.

english translation

"रत्न सार फल्गु कुप्यानां साहसे मूल्य समो दण्डः" इति मानवाः ॥

The school of Manu hold that the fine for the direct seizure of precious stones and superior or inferior raw materials shall be equal to their value.

english translation

"मूल्य द्वि गुणः" इत्य् औशनसाः ॥

It is equal to twice the value of the articles according to the followers of Usanas.

english translation

यथा पराध इति कौटिल्यः ॥

But Kautilya holds that it shall be proportional to the gravity of the crime.

english translation