Musannaf Ibn Abi Shayba 18:164

Abu Bakr narrated to us, he said: Muhammad ibn Bakr narrated to us, from Ibn Jurayj, from Abd al-Aziz ibn Umar, that Umar ibn Abd al-Aziz wrote to the commanders of the armies that they should write to him regarding the knowledge of their scholars. Among that which the commanders of the armies agreed upon was that for the shaving of a mustache, there is a penalty of sixty dinars, and if both are shaved, there is a penalty of one hundred and twenty dinars.