Sefer Ha’mitzvos Ha’Katzar (The concise book of mitzvos) By the Chofetz Chaim

This book lists the Torah mitzvos that can be observed today

Second Section – the Negative Commandments

36. It is a negative commandment “Do not deny any money you owe to another person”

As it states in Vayikra (Leviticus) 19:11, “Do not deny.” This warning is against lying about money that is equal in worth of a prutah (about 1 cent) and above. This includes all types of lying about monetary matters: about an object requiring safekeeping, a loan, something stolen, something obtained through cheating, or a found object that was not returned. If a person brings another to court and that person lies about the monetary matter, he has transgressed this negative commandment and is disqualified to be a witness.

This applies in all places and at all times, for men and for women.