Ezra 7:26
7:26 Everyone who does not observe both the law of your God and the law of the king will be completely 1 liable to the appropriate penalty, whether it is death or banishment or confiscation of property or detainment in prison.”
1 tn On the meaning of this word see HALOT 1820-21 s.v. אָסְפַּרְנָא; E. Vogt, Lexicon linguae aramaicae, 14.