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As we have learned, Massekhet Makkot opens with a discussion of edim zomemin – conspiring witnesses whose testimony will condemn the accused to receive punishment. Others come and testify that these witnesses were with them in another place at the time that the crime took place, proving that they could not have been at the scene of the incident. According to the Torah (see Sefer Devarim 19:15-21), the punishment for edim zomemin is that they will receive the punishment that would have been given to the defendant based on their testimony.
In the Mishna on our daf we find a disagreement between Rabbi Meir and the Hakhamim on this point. Rabbi Meir believes that these are two separate issues and that the edim zomemin will pay – if their testimony would have made the accused pay – and also receive lashes for their false testimony.