Related for Makkot 32:13
אכל טבל ומעשר ראשון כו': אמר רב אכל טבל של מעשר עני לוקה
If one eats Tevel [untithed foods] or Maiser Rishon etc. Rav said, If one ate tevel of maiser ani [all the tithes besides maser ani were already separated] he is liable to malkus.
Tosefta Peah
[If] he did not give [Peah] from the standing grain, he gives from the sheaves. [If] he did not give from the sheaves, he gives from the pile of grain. [If] he did not give from the stack of grain, he gives from the heap (=כרי, see B.M. 9:5), until he [makes it into a] stack (see Peah 1:6), and if he [makes it into a] stack, he tithes it [first] and then gives it [to the poor]
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