"Russian forces take care not to hit civilians" is a more blatant lie.
A lie[1] but not an outright denial. Almost any fool knows that there will inevitably be civilians in the range of the crosshairs almost anywhere they shoot (if only the real stubborn/ ones who were too late to evacuate once the reality hit) but by using Exact Words there
may be some care taken to hit more legitimate targets than illegitimate ones.
I expect conscript artillerymen will just be plugging coordinates into their sliderules and hoping they're hitting the things they were given map-references for by some higher-ups, divorced from the reality that whatever their commanders think they are doing, that big explosion when they hit that farm just happens to be a year's stock of fertiliser doing a Beirut, not indicative that they've just blown up an enemy supply depot. At some point (especially near the top of command) I expect it to be more sheer maliciousness than blythe incompetance, and I expect this also directs the misinformation trickled down into state-controlled media reports, but I probably tend to think well of the majority of those involved. It's not their fault they're being bamboozled into accepting bad things being done (or doing them, except for the true vicious bastards that get a taste for this kind of thing, with or without prior indoctrination).
And as for punished for telling blatant lies, your country punishes those who tell blatant truths, so that will shift perceptions and the range of motives a lot. Not necessarily a mitigating factor, but a consideration. Which isn't mine to judge.
[1] Or lack of knowledge, charitably. Though the cluster munitions dropped on railway stations crowded with evacuees, childrens' playgrounds, etc, are something discussed around here. The apparent targetting of much non-military infrsstructure cannot
all be explained away by terrible aiming or because they suspected it was a covert military HQ. We hear very little of what Ukraine does in response (reliably) but I don't think this cleans the slate of what the very much relatively unfettered press reports have revealed of such 'accidents', especially with proven counter-misinformation re: maternity hospitals, etc.