Sefer HaMitzvot, Negative Commandments
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שהזהירנו מאכול מעשר שני של תירוש חוץ לירושלים. והוא אמרו יתעלה לא תוכל לאכול מעשר דגנך תירושך. ומי שאכלו בלא פדיון חייב מלקות, ובתנאי הקודם במעשר דגן. (שם, שם):
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
That He prohibited us from consuming the second tithe from wine, outside of Jerusalem. And that is His, may He be exalted, saying, "You may not eat in your cities the tithe of your grain and your wine" (Deuteronomy 12:17). And one who eats it without redemption is liable for lashes - but [only] with the previous condition regarding the [second] tithe of grain. (See Parashat Re'eh; Mishneh Torah, Second Tithe 2.)