Sefer HaMitzvot, Negative Commandments
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הזהיר מענוש האנוס על חטאו אם עשאו אחר שהיה אנוס על המעשה. והוא אמרו ולנערה לא תעשה דבר. [ובסנהדרין אמרו אנוס רחמנא פטריה שנאמר ולנערה לא תעשה דבר]. (שם, שם):
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
He prohibited punishing someone forced, for the sin that he did - since he was forced into the act. And that is His saying, "But to the maiden, you will not do a thing" (Deuteronomy 22:26). [And in Sanhedrin (Nedarim 27a), they said, "The Merciful One exempted one forced, as it is stated, 'But to the maiden, you will not do a thing.'"] (See Ki Teitzeh; Mishneh Torah, Murderer and the Preservation of Life 1.)