Related על פסחים 57:18

There is no difference between a holiday and Shabbat except for [work pertaining to preparation of] food. R' Yehuda said "also [work pertaining to] allowing for [preparation of] food. R' Nechunya ben Hakana said "Yom Kippur is like Shabbat with respect to payment for civil damages." There is no difference between the second set of three fasts and the last set of seven fasts except for blowing [the shofar] and closing the markets. There is no difference between one who swears off benefit from his fellow and one who swears off food from his fellow except for walking through the others' property and implements that are not used for food.

Rabbi Nehunya ben Ha-Kanah says: A man who has sex with his sister, with his paternal aunt, with his maternal aunt, with his wife's sister, with his brother's wife, with his uncle's wife, with a niddah—they do not have the fine [since he is liable for death]. And so too Rabbi Nehunya ben Ha-Kanah used to say: Yom Kippur is like Shabbat for monetary fines [on both, for many transgressions, he is exempt from monetary fines because he is liable for death or karet].