Lev 6:2-5

2When any of you sin and commit a trespass against the Lord by deceiving a neighbor in a matter of a deposit or a pledge, or by robbery, or if you have defrauded a neighbor,3or have found something lost and lied about it—if you swear falsely regarding any of the various things that one may do and sin thereby—4when you have sinned and realize your guilt, and would restore what you took by robbery or by fraud or the deposit that was committed to you, or the lost thing that you found,5or anything else about which you have sworn falsely, you shall repay the principal amount and shall add one-fifth to it. You shall pay it to its owner when you realize your guilt.