For the source text click/tap here: Pesachim 92
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Someone who did not bring the first Pesach due to an accident or oversight, if he then did not bring the second Pesach due to negligence, is liable for kareis. This level of liability for not offering Pesach Sheni as prescribed follows the opinion of Rebbe (93a).
This is also the ruling of Rambam (below) in Hilchos Korban Pesach (5:2). Nevertheless, Ra’avad asks why there should be a distinction between different reasons why the first Pesach was not brought. Why is kareis only applied for nonparticipation in the second Pesach when the first was not done due to אונס, but not when it was not done due to impurity or due to one’s being far away?