Leviticus 6:2-5

2“If someone sins and acts unfaithfully against the LORD by deceiving his neighbor in regard to a deposit or security entrusted to him or stolen, or if he extorts his neighbor 3or finds lost property and lies about it and swears falsely, or if he commits any such sin that a man might commit— 4once he has sinned and becomes guilty, he must return what he has stolen or taken by extortion, or the deposit entrusted to him, or the lost property he found, 5or anything else about which he has sworn falsely.

He must make restitution in full, add a fifth of the value, and pay it to the owner on the day he acknowledges his guilt.