Halakhah zu Schemot 30:33

To not rub a foreigner (layman) with anointing oil: To not anoint [anyone] with the anointing oil that Moshe made, except for priests alone - as it is stated (Exodus 30:32), "It must not be rubbed on any person’s flesh." And it is elucidated in the Scripture that one who anoints (is anointed) with it volitionally is liable for excision, as it is stated (Exodus 30:33), "and one who puts any of it on a foreigner, shall be cut off." And if he is anointed by accident, he is liable for a fixed sin-offering - meaning to say that there is no difference between the poor and the wealthy, but rather it is a set thing for all.