Manusmriti

siva.sh/manusmriti/8/400

शुल्कस्थानं परिहरन्नकाले क्रयविक्रयी । मिथ्यावादी च सङ्ख्याने दाप्योऽष्टगुणमत्ययम् ॥ ४०० ॥

sanskrit

He who avoids a custom-house (or a toll), he who buys or sells at an improper time, or he who makes a false statement in enumerating (his goods), shall be fined eight times (the amount of duty) which he tried to evade.

english translation

zulkasthAnaM pariharannakAle krayavikrayI | mithyAvAdI ca saGkhyAne dApyo'STaguNamatyayam || 400 ||

hk transliteration by Sanscript