Leviticus 6:3-5

3or finds something lost and lies about it; or swears falsely about any of the sinful things a person may do —

4once he has sinned and acknowledged his guilt  — he must return what he stole or defrauded, or the deposit entrusted to him, or the lost item he found,

5or anything else about which he swore falsely. He will make full restitution for it and add a fifth of its value to it. He is to pay it to its owner on the day he acknowledges his guilt.