Sefer HaMitzvot, Negative Commandments
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הזהירנו מגלות ערות אשת האח. והוא אמרו יתעלה ערות אשת אחיך לא תגלה. והעובר על לאו זה בכרת אם היה מזיד, ואם היה שוגג יקריב חטאת קבועה:
Sefaria Edition 2021, Translated by Rabbi Francis Nataf
He prohibited us from sexual intercourse with the wife of the brother. And that is His, may He be blessed, saying, "The nakedness of your brother's wife you shall not uncover" (Leviticus 18:16). And one who transgresses this negative commandment is [punished] by excision if it was volitional. But [if] inadvertent, he must sacrifice a fixed sin-offering.