Shiva Purana
यश्चोचितमतिक्रम्य स्वेच्छयै वाहरेत्करम् ॥ नरके पच्यते सोऽपि योपि दण्डरुचिर्नरः ॥ ४० ॥
The king who imposes improper taxes out of his own will and takes undue delight in punishment is tortured in hell.
english translation
yazcocitamatikramya svecchayai vAharetkaram ॥ narake pacyate so'pi yopi daNDarucirnaraH ॥ 40 ॥
hk transliteration by Sanscript