Mishnayos Makkos Perek 1 Mishnah 3

Likewise, if witnesses said: We testify with regard to a man called so-and-so that he is liable to receive forty lashes, and they were discovered to be conspiring witnesses, they are flogged with eighty lashes; one set of lashes due to violation of the prohibition: “You shall not bear false witness against your neighbor” (Exodus 20:13), and one set of lashes due to the verse: “And you shall do to him as he conspired” (Deuteronomy 19:19), which is the punishment for conspiring witnesses; this is the statement of Rabbi Meir. And the Rabbis say: They are flogged with only forty lashes, due to the verse “And you shall do to him as he conspired.” When punishing conspiring witnesses based on the verse: “As he conspired to do to his brother” (Deuteronomy 19:19), one divides the punishment of money among them, but one does not divide the punishment of lashes among them; each receives thirty-nine lashes. The mishna elaborates: How so? If the witnesses testified about someone that he owes another person two hundred dinars and they were then found to be conspiring witnesses, the witnesses divide the sum among themselves and pay a total of two hundred dinars. But if they testified about someone that he was liable to receive forty lashes and they were then found to be conspiring witnesses, each and every one of the witnesses receives forty lashes.

מְעִידִין אָנוּ בְאִישׁ פְּלוֹנִי שֶׁהוּא חַיָּב מַלְקוּת אַרְבָּעִים, וְנִמְצְאוּ זוֹמְמִין, לוֹקִין שְׁמֹנִים, מִשּׁוּם לֹא תַעֲנֶה בְרֵעֲךָ עֵד שָׁקֶר (שמות כ), וּמִשּׁוּם וַעֲשִׂיתֶם לוֹ כַּאֲשֶׁר זָמַם (דברים יט), דִּבְרֵי רַבִּי מֵאִיר. וַחֲכָמִים אוֹמְרִים, אֵינָן 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: