הלכה על מכות 3:13

And [it] is practiced in every place and at all time by males, but not by females. As women are not [included] in the category of testimony, since testimony requires focus and much concentration. And the verse put a limit on the punishment of the one who transgresses this negative prohibition and testifies falsely against his fellow, to do unto him as he thought to do his fellow (Deuteronomy 19:19). And there are also lashes for it (Makkot 2a). And it is also elucidated there in Sanhedrin.