Somebody says to two witnesses, “I am putting an oath on you if you don't come and testify on my behalf: I have a claim for damages against so-and-so for damaging property, or he damaged me, or there is another damages claim involving that person.” For example, let's say an animal kicks a rock out from under it, and that rock hits property and damages it; someone owes me a double payment because they stole something from me; or someone owes me a payment of four or five times the value because they stole a sheep or an ox and slaughtered it or sold it. In that case, they would have to pay four or five times the value. Or somebody raped my daughter, and therefore they owe me money; or somebody seduced my young daughter, and they owe me money as a penalty; or my son hit me. If a son hits a father without wounding him, he owes money. If he wounds him, the son is at that point in time, or if my friend wounded me, or if he set fire to my stack of grain on Yom Kippur (Day of Atonement).
On Yom Kippur, for violating this type of melacha (prohibited labor), a person is karet bidei shamayim (excision by Heaven), as opposed to Shabbat, where he's chayav mitah (liable to death). So we say that the idea of kim lei bid'rabba minei is that the higher of the two punishments doesn't kick in when there's a chiyuv karet (liability for karet). So let's say somebody's chayav mitah bidei adam, Beit Din (rabbinical court) will put him to death, and he owes money; only the higher form of that punishment kicks in. One of the two. So here it would be chayav mitah, and there would be no fine. But in this case, when it was Yom Kippur and there was damage and a violation of Kippur at the same time, both of those will still be in play, because violating Kippur is karet, and therefore it doesn't knock out the penalty.
Harei elu chayavin (These are liable): in all of these cases, if the witnesses falsely swear that they don't know anything, and then admit that they do know the testimony, they would be obligated to bring a korban chatat oleh veyored (variable sin offering), because they failed to testify, and it caused a person to lose out on money.