פירוש על מכות 1:2

For the title that brings upon him lashes. The verse that makes one liable for lashes is not the one that makes one liable to pay. Lashes [are learnt] from "Don't bear false witness". Paying [is learnt] from "And do to them as they planned".

[If they say]: “We testify that so and so owes his friend two hundred zuz”, and they are found to be perjurers, they are flogged and ordered to make restitution, because the count which brings upon them the flogging is not the count that brings upon them the necessity to make restitution, these are the words of Rabbi Meir.
But the Sages say: “Anyone who makes restitution is not flogged.”
This mishnah discusses the punishment for a perjuring witness in a financial case.
There is a principle in Jewish law that one cannot receive two penalties for one crime. By testifying falsely a person is committing two crimes that theoretically carry with them two different penalties: 1) flogging for transgressing the commandment against false testimony (Exodus 20:13); 2) compensation for whatever financial loss he tried to impose upon his fellow (Deuteronomy 19:18-19). According to Rabbi Meir, since these are two different crimes categorized in two different Biblical verses, a person can be punished by both being flogged and having to make financial restitution, in this case 200 zuz. However, according to the Sages, anyone who makes restitution cannot be flogged. In this case the perjuring witnesses would pay the 200 zuz and would not be flogged.

All who pay don't get lashed. Since it is written "According to his wickedness", you make him liable [for lashes] because of his one act wickedness, and you don't make him liable for two acts of wickedness. And from the fact that the Rabbis say he [the zommemin] pays and doesn't get lashed and they didn't say he gets lashed and doesn't pay, we learn from this that all instances of liability for both lashes and paying, we don't say he'll get lashed and not pay, rather he pays and doesn't get lashed. This is the halacha.