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

10. It is a negative commandment not to make an idol that will be worshipped, even if it is for a non-Jew

As it states in Vayikra (Leviticus) 19:4, “And you shall not make idols for yourself.” If a person transgresses this and makes an idol, he receives lashes.

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