Audio by Dr. Michael Sokolow

If water or salt were bought, or produce still joined to the soil, or produce which cannot reach Jerusalem, the purchase does not become Second Tithe. If produce was bought unwittingly, the money must be restored to its former place; but if with full knowledge, the produce must be taken up and be consumed in the [holy] place; and when there is no Sanctuary, it must be left to rot. מ מעשר שני 1.5
הלוקח מים, ומלח, ופירות מחוברין לקרקע, או פירות שאינן יכולין להגיע לירושלים-- לא קנה מעשר׃ הלוקח פירות-- שוגג, יחזרו דמיהן למקומן; מזיד, יעלו וייאכלו במקום׃ ואם אין מקדש, ירקבו
If cattle was bought unwittingly, the money must be restored to its former place; but if [it was bought] with full knowledge, the cattle must be taken up and be consumed in the [holy] place; and when there is no Sanctuary, it must be buried together with its hide.  מ מעשר שני 1.6
הלוקח בהמה-- שוגג, יחזרו דמיה למקומן; מזיד, תעלה ותיאכל במקום׃ ואם אין מקדש, תיקבר על ידי עורה

Click here for the hebrew/english of Perek 1 from emishna.com