Sefer HaMitzvot, Negative Commandments
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הזהיר מגלות ערות אחותו. והוא אמרו ערות אחותך בת אביך או בת אמך לא תגלה ערותן, והעובר על לאו זה במזיד חייב כרת ובשוגג יקריב קרבן חטאת קבועה:
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
He prohibited sexual intercourse with the sister. And that is His saying, "The nakedness of your sister, your father's daughter or your mother's daughter [...] - you shall not uncover their nakedness" (Leviticus 18:9). And one who transgresses this negative commandment volitionally is liable for excision. But if it was inadvertent, he must sacrifice a fixed sin-offering.