Commentary for Makkot 9:2

MISHNA: [The false witnesses] divide the monetary payment but not the lashes. How is this? If they testified that a person was obligated to pay 200 zuz [a unit of currency] to his fellow and were then found to be false, they split the payment between them, but if they testified that a person was liable to forty lashes and were then found to be false, each [of the false witnesses] gets forty lashes.

Rashi on Makkot