Shiva Purana

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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