Halakhah for Kiddushin 154:1

And [it] is practiced by priests in every place and at all times. And one who transgresses it and marries a divorcee and has intercourse is liable for lashes. But so long as he does not have intercourse, he does not become liable for lashes. And even a high priest, who is liable for two negative commandments - on account of "he shall not take, and on account of "He shall not profane," as we will write below with God's help (Sefer HaChinukh 274) - and is lashed for both of them, is never lashed for [even] one of them, except after he has intercourse. But if he did not have intercourse, he is [also] not lashed for "he shall not take" - as "he shall not take" is bound with the negative commandment of "He shall not profane" (Mishneh Torah, Laws of Forbidden Intercourse 17:4). And there are times when the high priest will become liable for four [sets] of lashes with one intercourse - for example if she was a widow and became a divorcee and [then] became a profaned woman and [then] became a licentious woman. And about what is similar to this, the Sages, may their memory be blessed, would say (Kiddushin 77b) it is a supplementary prohibition. As behold, at first the widow was permitted to a common priest. But when she got divorced, a prohibition was added to her - that she became forbidden to a common [priest]. Yet she was still permitted to eat priestly tithe. But when she became profaned, a prohibition was added to her - that she became forbidden from eating priestly tithe. Yet she was still permitted to an Israelite. But when she became a licentious woman, a prohibition was added to her concerning an Israelite - as behold, we have found a prohibition for an Israelite with a licentious woman: As a woman who is volitionally licentious while in her husband's [domain] is forbidden to the husband and to the one who had intercourse [with her]. But if this order is changed - for example that she first became a licentious woman, etc. - we are only liable for one [set of] lashes for her intercourse; as this is not a supplementary prohibition. And there is a great principle about all of the prohibitions of the Torah: A prohibition does not rest upon [another] prohibition unless the prohibitions came together or one adds other things - as we said - or [it was] an inclusive prohibition (issur kollel).