40 For Lying

As A.J. and his platoon of recruits were marching, their sergeant slipped and tumbled down a ravine.
The irate sergeant scrambled back up amid guffaws and barked, “Those who laughed, get down and give me 20!” A.J. and some others fell to the ground quickly and did their push-ups.
Meanwhile, the sergeant glared at the others. “As for the rest of you, get down and give me 40 for lying!