Reference for Shabbat 307:4
רבא אחוה דרב מרי בר רחל ואמרי לה אבוה דרב מרי בר רחל ללישנא בתרא קשיא הא דרב אכשריה לרב מרי בר רחל ומנייה בפורסיה דבבל דילמא תרי מרי בר רחל הוו
recited this discussion in R. Johanan's name, teaching non-culpability. [Thus:] R. Johanan said: If one drives a laden animal on the Sabbath he is not culpable at all. If it is unwitting he does not incur a sin-offering, because the whole Torah is assimilated to idolatry. If deliberate he is not culpable, because we learnt: He who desecrates the Sabbath [is stoned], provided that it is an offence for which a sin-offering is incurred if it is unwitting and stoning if it is deliberate:<span class="x" onmousemove="('comment',' This is the reading in cur. edd., and must be retained if the introductory phrase, 'we learnt', which always precedes a Mishnah, is correct, the Mishnah being that on Sanh. 66a (quoted supra 153b bottom). BaH however emends the text thus: if it is an offence for which a sin-offering is incurred if unwitting, stoning is incurred when deliberate. This suits the context better, this being the Baraitha quoted by Raba supra. But in that case the introductory phrase must be emended to 'it was taught'. ');"><sup>3</sup></span>