Leviticus 6:2-5

“If any of you sin against the LORD by failing to do your duty, if you lie to your neighbor about something you were supposed to take care of or if you lie about something stolen or seized from your neighbor, you are sinning and will be guilty. If you find something that someone lost and lie about it under oath, or commit any other sin like this, you are sinning and will be guilty. Return what you stole or seized, what you were supposed to take care of, the lost item you found, or whatever it was that you swore falsely about. Pay it back in full plus one-fifth more. Give it back to its owner on the day you bring your guilt offering.