As discussed in Maseches Rosh Hashanah, if two witnesses saw the new moon, they'd go to Beis Din to testify they saw it and Beis Din would then declare when Rosh Chodesh would be.
But what if these witnesses were found to be eidim zomememim? An initial assumption we could make is to say it falls into the general criteria taught in Makkos 2a of what to do when we can't really apply "v'aseesem lo ka'asher zamam":
ויש עדים זוממין אחרים שאין עושין בהן דין הזמה כל עיקר אלא מלקות ארבעים
And there are other conspiring witnesses with regard to whom the court does not apply the halakhot governing the cases of conspiring testimony at all, and they do not receive the punishment they sought to have inflicted. Rather, they receive forty lashes.
But... can we actually apply this reasoning to witnesses for a new moon? We can make a distinction that Makkos 2a is an eidus that will inflict damage in someone, either literally or financially.
However, witnesses for a new moon are NOT testifying against a person but rather about an event and (apologies if I may be mistaken), but even if Beis Din decrees what is literally the wrong day, Beis Din's decree wins out even over the actual metzius- ie even if the witnesses were liars it's irrelevant since we follow what BD says and l'maaseh it would turn out they wouldn't be harming anyone.
B'kitzur: what would happen the case of eidim zomemim for a new moon, and if they get a punishment- what would it be?