Leviticus 6:2-5

An offering is to be made if any of you sin against the LORD by refusing to return what another Israelite has left as a deposit or by stealing something from him or by cheating him or by lying about something that has been lost and swearing that you did not find it. When you sin in any of these ways, you must repay whatever you got by dishonest means. On the day you are found guilty, you must repay the owner in full, plus an additional 20 percent.