Adam Clarke on Leviticus 5:1

If a soul sin - It is generally supposed that the case referred to here is that of a person who, being demanded by the civil magistrate to answer upon oath, refuses to tell what he knows concerning the subject; such a one shall bear his iniquity - shall be considered as guilty in the sight of God, of the transgression which he has endeavored to conceal, and must expect to be punished by him for hiding the iniquity to which he was privy, or suppressing the truth which, being discovered, would have led to the exculpation of the innocent, and the punishment of the guilty.