Leviticus 6:3

or has found something lost and lied about it, swearing falsely —in any of all the things that people do and sin thereby —

or if they find lost property and lie about it, or if they swear falsely about any such sin that people may commit—

Or have found that which was lost, and lieth concerning it, and sweareth falsely; in any of all these that a man doeth, sinning therein :