Tosefta for Terumot 6:4

One who eats impure terumah pays its value in money to the Kohen (Yevamot 90a:3). Aba Shaul says, [one who consumes] anything that has the value of [at least] a peruta is liable for restitution. They [the Sages] said to him, they did not say "value of a peruta" except in [reference to produce] dedicated to the Temple [and therefore this rule does not apply to terumah].