Mishneh Torah — Positive Mitzvot מצוות עשה, Chapter 69

להקריב היחיד קרבן חטאת אם שגג במצות לא תעשה שחייבים עליה כרת, שנאמר: "וְנֶפֶשׁ כִּי תֶחֱטָא" (ויקרא ה, א).

For each individual to offer a sin offering if he unintentionally violates a negative commandment punishable by karet, as [Leviticus 5:1] states: "When a person sins...." it appears to be an error, for the passage it introduces deals with the adjustable guilt offering (Positive Mitzvah 72). The verse which introduces the laws of the sin offerings is Leviticus 4:27: "If one person sins...."