Jerusalem Talmud Makkot 3:1

משנה: וְאֵילּוּ הֵן הַלּוֹקִין הַבָּא עַל אֲחוֹתוֹ וְעַל אֲחוֹת אָבִיו וְעַל אֲחוֹת אִמּוֹ וְעַל אֲחוֹת אִשְׁתּוֹ וְעַל אֵשֶׁת אָחִיו וְעַל אֵשֶׁת אֲחִי אָבִיו וְעַל הַנִּידָּה. אַלְמָנָה לְכֹהֵן גָּדוֹל גְּרוּשָׁה וַחֲלוּצָה לְכֹהֵן הֶדְיוֹט. אַלְמָנָה וּגְרוּשָׁה חַייָבִין עָלֶיהָ מִשּׁוּם שְׁנֵי שֵׁמוֹת. גְּרוּשָׁה וַחֲלוּצָה אֵינוֹ חַייָב אֶלָּא מִשּׁוּם שֵׁם אֶחָד בִּלְבָד׃ MISHNAH: The following are flogged¹As a matter of principle, all transgressions of biblical prohibitions are punishable by flogging unless specifically exempted. The rules are spelled out by Maimonides in his Commentary to this Mishnah. It is under stood that a sentence of flogging can be passed only after a trial based on the testimony of two witnesses both to the fact of the crime and the necessary warning given to the perpetrator.
A crime punishable by the death penalty can never lead to a sentence of flogging, even if the death penalty cannot be imposed because of a material or technical obstacle. Crimes punishable by extirpation or Death by the Hand of Heaven are subject to flogging, since in this case the earthly punishment guarantees the sinner his part in the World to Come (Mishnah 17).
A crime punishable by a fine cannot lead to punishment by flogging. Crimes done by speech without accompanying action are not punishable by flogging, except swearing falsely, substituting sacrifices (Leviticus.27.10">Lev. 27:10), and cursing using the Name which is a potential capital crime.
A crime connected to a positive commandment cannot lead to punishment by flogging as long as the positive commandment still can be executed (Mishnah 4).
The infraction of a positive commandment cannot be punished. For example, the High Priest is commanded to marry a virgin. He is prohibited of marrying a widow, divorcee, or desecrated woman (Leviticus.21.13-14">Lev. 21:13–14). If he marries a woman who is not forbidden but not a virgin, he cannot be punished.
A prohibition understood by inference, not written explicitly, cannot be punished.: He who copulates with his sister²Leviticus.20.17">Lev. 20:17. The list starts with sexual transgressions punishable by Heaven., or his father’s sister, or his mother’s sister³Leviticus.20.19">Lev. 20:19., or his wife’s sister⁴Leviticus.18.18">Lev. 18:18. This is a simple prohibition., or his brother’s wife⁵Leviticus.20.21">Lev. 20:21., or his father’s brother’s wife⁶Leviticus.20.20">Lev. 20:20., or a menstruating woman⁷Leviticus.20.18">Lev. 20:18.. A widow for the High Priest⁸Leviticus.21.14">Lev. 21:14, a simple prohibition., or a divorcee⁹Leviticus.21.7">Lev. 21:7. The clause about halîṣah, the freeing of the widow of a childless man from levirate marriage, is in dispute; the majority holds that the prohibition of the widow after halîsah is rabbinic. or one having received ḥalîṣah for a common priest. For a widow and divorcee one is liable because of two categories¹⁰If the High Priest marries a widow who had been a divorcee.. For a divorcee having received ḥalîṣah one is only liable for one category¹¹Since halîṣah is forbidden only as a kind of divorce..