“You may not eat the tithe of your corn, your wine or your oil within your gates.” (Devarim 12,17)
It is a negative commandment not to eat the second tithe of corn, wine or oil outside of Jerusalem, (and each of these items is a prohibition in and of itself). Concerning this it says “You may not eat the tithe of your corn, your wine or your oil within your gates”. Even though it simply says “ma’aser” the verse is referring to the second tithe, (ma’aser sheni) for it says immediately afterwards “But you must eat it before Hashem your G-d, you, your sons, your daughters, your servants and your maidservants” and the other kinds of tithes belong to the poor or to the Levites.
This prohibition applies to men and to women, at any time when the obligation of secondary tithing applies. One who transgresses this prohibition and eats an amount of the secondary tithe equal to the size of an olive outside Jerusalem, is penalized (with lashes). One who eats corn, wine and olives transgresses each one of them in its own right.