Leviticus 6:2-5

2“If anyone sins and is unfaithful to the Lord by deceiving a neighbor about something entrusted to them or left in their care or about something stolen, or if they cheat their neighbor, 3or if they find lost property and lie about it, or if they swear falsely about any such sin that people may commit— 4when they sin in any of these ways and realize their guilt, they must return what they have stolen or taken by extortion, or what was entrusted to them, or the lost property they found, 5or whatever it was they swore falsely about. They must make restitution in full, add a fifth of the value to it and give it all to the owner on the day they present their guilt offering.