The Torah in Parashat Kedoshim (19:11) commands, “Lo Techahashu” – “You shall not deny,” referring to “Kohesh Be’fikadon” – falsely denying having received one’s fellow’s object. For example, if somebody borrowed his fellow’s object, or was given it to guard, but when his fellow asks for it to be returned, he denies having received it, he transgresses this prohibition. If he is found to be lying – such as if witnesses see the item in question in his possession – then he is disqualified from serving as a witness, as he is considered a “Rasha” (evil person). Furthermore, once he falsely denies having received the item, he is considered a thief with respect to his liability for loss or damage. Normally, a guardian has limited liability for the loss of, or damage to, the item entrusted to him, whereas a thief has full responsibility for anything that happens to the object. Thus, once a guardian falsely denies having received the item, thereby becoming a thief, he assumes full liability. This prohibition, of course, applies in all places and in all times, and to both males and females. One who transgresses this prohibition, and falsely denies having been entrusted with his fellow’s item, is not liable to Malkut, for two reasons. First, this prohibition is violated through speech, without performing an action, and Malkut are administered only for violations committed through an action. Secondly, this prohibition falls under the category of “Lav Ha’nitan Le’tashlumin” – prohibitions which one can rectify by paying the victim. After falsely denying having received the item, the violator can simply confess and return the object to its owner, thereby rectifying his transgression. Hence, he is not liable to Malkut.