הלכה על תמורה 5:46

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.