Leviticus 6:3-6

3If you find something that someone lost and lie about it under oath, or commit any other sin like this,

4you 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,

5or 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.

6Then bring the Lord your guilt offering, a ram that has no defects or its value in money. Bring it to the priest.