Leviticus 6:2-6

2If any one sin, and commit a trespass against the LORD, and deal falsely with his neighbour in a matter of deposit, or of bargain, or of robbery, or have oppressed his neighbour;

3or have found that which was lost, and deal falsely thereto, and swear to a lie; in any of all these that a man doeth, sinning therein:

4then it shall be, if he hath sinned, and is guilty, that he shall restore that which he took by robbery, or the thing which he hath gotten by oppression, or the deposit which was committed to him, or the lost thing which he found,

5or any thing about which he hath sworn falsely; he shall even restore it in full, and shall add the fifth part more thereto: unto him to whom it appertaineth shall he give it, in the day of his being found guilty.

6And he shall bring his guilt offering unto the LORD, a ram without blemish out of the flock, according to thy estimation, for a guilt offering, unto the priest: