Tosefta к Шмот 22:8

One who steals terumah [or] dedicated [produce] but does not eat it pays the principal but does not pay the fifth (i.e., the penalty for misuse of terumah), or double the principal (but see Ter. 6:4), as it is said (Ex. 22:8), "he double to his neighbor," but [it does] not [say double] for dedicated [produce]. [If] he ate the terumah, he pays double the principal and a fifth -- a principal and a fifth from nonconsecrated produce -- and they render it holy like terumah -- and the principal he gives to the treasurer, and the fifth he gives to the property owner [from whom he stole].