Tosefta על הוריות 17:14

[The court] is not liable [to bring a bull as an unwitting sin-offering for issuing a ruling regarding] a positive commandment or a negative commandment that [is related to the defiling of] the Temple, and one does not bring a provisional guilt-offering for a positive commandment or for a negative commandment [related to the defiling of] the Temple (Hor. 2:4). But [the court] is liable to bring a provisional guilt offering for a positive commandment or for a negative commandment regarding a niddah, said Rabbi Shimon. Why does liability that incurs [for a ruling regarding] a positive commandment involving a niddah? Because there is within it a negative commandment. Moreover, Rabbi Yehuda would say over a general rule regarding them: When an individual must bring a provisional guilt offering, the nasi (leader or prince) must do so as well, and the anointed [priest] and the court are exempt (Hor. 9a:10). [But when it comes to] a definite guilt offering, the nasi and the anointed [priest] are liable, and the court is exempt (ibid.).

For hearing a voice, and for an utterance of the lips, and for defiling the Temple or its consecrated [foods], the court is exempt, and the individual, the nasi, and the anointed [priest] are liable (Hor. 2:7, Hor. 9a:11). But the nasi is not liable for hearing a voice, and not for defiling the Temple or its consecrated [foods]. When it [requires] a variable rate sacrifice, the nasi, and similarly the anointed [priest] and the court are exempt. When it [requires] a fixed rate sacrifice, the individual and the nasi and the anointed [priest] bring a female lamb, and the court [brings] a bull and a female lamb as a burnt offering, and a male lamb as a sin offering (Hor. 2:6).