I have been thinking about this Yeruhalmi. To me it seems clear R Yose is saying לוקים על לאו שאין בו מעשה one can get lashes for a prohibition that does not have an act in it. But that does not seem to be the way the Rambam and Raavad understand this subject because both say there is lashes for this prohibition and also agree that one does not get lashes for a prohibition that does not have an act in it. So they both go with R Yose but apparently for some other reason. I would imagine because of the Babylonian Talmud where there are special reasons why swearing and switching get lashes: one is a verse, the other is an act and cursing is also a verse והפלא
What is hard to understand here is the Raavad point to the Yerushalmi for the source of his law and there does not seem to be anything there that indicates what he says--that cursing is liable to lashes only when using the special name of God [in laws of Sanhedrin ]. Also the Rambam seems also to be problematic since he says even using names used for God like "The Compassionate" is liable and that does not seem to e what that verse indicates.