Makos1: 2
"מְעִידִין אָנוּ בְאִישׁ פְּלוֹנִי שֶׁחַיָּב לַחֲבֵרוֹ מָאתַיִם זוּז”, וְנִמְצְאוּ זוֹמְמִין — לוֹקִין וּמְשַׁלְּמִין, שֶׁלֹּא הַשֵּׁם הַמְבִיאוֹ לִידֵי מַכּוֹת מְבִיאוֹ לִידֵי תַשְׁלוּמִין; דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים: כָּל הַמְשַׁלֵּם אֵינוֹ לוֹקֶה.
“We testify against so-and-so that he owes another two hundred zuz,” and they were found to be zomemim, they are flogged and must pay, for it is not the Scriptural verse that makes him liable for lashes that makes him liable for monetary payment; [these are] the words of R' Meir. But the Sages say: Whoever pays is not flogged.
Makos1: 3
,,מְעִידִין אָנוּ בְאִישׁ פְּלוֹנִי שֶׁהוּא חַיָּב מַלְקוּת אַרְבָּעִים”, וְנִמְצְאוּ זוֹמְמִים — לוֹקִין שְׁמוֹנִים, מִשּׁוּם: ,,לֹא־תַעֲנֶה בְרֵעֲךָ עֵד שָׁקֶר”, וּמִשּׁוּם: ,,וַעֲשִׂיתֶם לוֹ כַּאֲשֶׁר זָמַם”; דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים: אֵין לוֹקִין אֶלָּא אַרְבָּעִים. מְשַׁלְּשִׁין בְּמָמוֹן, וְאֵין מְשַׁלְּשִׁין בְּמַכּוֹת. כֵּיצַד? הֱעִידוּהוּ שֶׁהוּא חַיָּב לַחֲבֵרוֹ מָאתַיִם זוּז, וְנִמְצְאוּ זוֹמְמִין — מְשַׁלְּשִׁין בֵּינֵיהֶם. אֲבָל אִם הֱעִידוּהוּ שֶׁהוּא חַיָּב מַלְקוּת אַרְבָּעִים, וְנִמְצְאוּ זוֹמְמִין — כָּל אֶחָד וְאֶחָד לוֹקֶה אַרְבָּעִים.
“We testify against so-and-so that he is liable to forty lashes,” and they were found to be zomemim, they are flogged eighty [lashes] —- because of (Exodus 20:13): You shall not bear false witness against your neighbor, and because of (Deut. 19:19): And you shall do to him as he planned to do; [these are] the words of R' Meir. But the Sages say: They are flogged only forty [lashes]. They divide [payments of] money, but they do not divide lashes. How so? [If] they testified against him that he owed another two hundred zuz, and they were found to be zomemim, they divide [it] among themselves. But if they testified against him that he was liable to forty lashes, and they were found to be zomemim, each one is flogged forty [lashes].