Beverly committed bigamy but charges still have to be brought up. Bigamy is often thrown out unless you intended marrying to acquire assets, etc. which Beverly and Paul clearly did. In this case Beverly (if prosecuted) would face up to 5 years in prison as a class C felony which is the same across every state.
If Tommy Boy, Richard, and Michelle did not report bigamy (or the other Callahan execs) then Beverly can walk away. That said, I'm sure one definitely did in which case a warrant would be issued for Beverly if she disappeared. At that point Beverly probably knew she was screwed so hey... go hang out with the rich guy and hope everyone forgets and targets her old husband, Paul.
As for Paul, Paul was immediately screwed because he was already wanted on charges of arson, mail, and something else I think... so once the Cops got ahold of him he'd immediately be apprehended and sent to jail awaiting trial. At this time per Michelle, they could add computer fraud to the list of his already existing crimes to try and extend prison time, etc.
Technically Beverly committed a crime but until someone prosecutes her, she's free. Paul was already a wanted criminal.
Tommy probably snickered at the situation because he's deep down a buffoon, but I'm sure one of the other five there (Richard, Michelle, 3 Callahan execs) reported Beverly to authorities or pressed charges, which would force a court date and trial... in which case most assuredly a class C felony and 5 years prison would occur.
But who knows... everyone seemed fairly incompetent so maybe Tommy just kept eating M&Ms, Richard worried about his hair, Michelle ate more donuts and killed kids, the one guy had the other kidney removed and died, and the other 2 just fell off the face of the Earth in a routine helicopter accident.
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