Halakhah for Temurah 5:15
דכתיב גבי טומאה (ויקרא כב, ב) בני ישראל ולא יחללו וגו' וכתיב גבי נותר (ויקרא יט, ח) ואוכליו עונו ישא כי את קדש ה' חלל
and that the law of sacrilege does not apply to them is Biblical.
Sefer HaChinukh
And this commandment is practiced in every place and at all times by males and females. And one who transgresses it and made a vow or a prohibition upon himself - without an oath - and did not fulfill it has violated this negative commandment. But he is not lashed for it, as there is no act [connected] with it. And that which they, may their memory be blessed, said (Temurah 3a) that one who swears, or transfers [holiness] or curses his fellow with the name [of God] is lashed, even though there is no act there, is only [when he] swears. But on account of his not profaning his vow or for a prohibition [on himself] without an oath, there are no lashes for it.
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