9/24 11:15 AM PT -- Eddie Hearn is suing Jake Paul for over $100 million ... according to the promoter's attorney, Frank Salzano.
"Both legally and ethically there is a clear line separating opinion from defamatory lies. Jake Paul knows that, and he purposely crossed that line when he wrongly accused Matchroom Boxing and Eddie Hearn of fixing fights."
"Nonetheless he was still given an opportunity to retract his defamatory statements and refused to. Now he will face the legal consequences of his actions as Matchroom and Mr. Hearn will be seeking damages in well excess of $100 million given the value and goodwill attached to the Matchroom business and the harmful nature of Mr. Paul’s comments."
Jake Paul is being sued by Eddie Hearn -- one of the most powerful people in boxing -- after The Problem Child claimed the promoter paid off a judge in two recent, high-profile bouts.
In a newly filed lawsuit, obtained by TMZ Sports, Hearn and his company, Matchroom Boxing, claim their reputation was damaged after 25-year-old Paul "made outrageously false and baseless allegations" during an interview on Sept. 20.
In the talk, Paul claimed Hearn's Matchroom Boxing paid off judge Glenn Feldman in the August Oleksandr Usyk vs. Anthony Joshua fight. Paul claimed that same judge was also paid off by Matchroom in the April Katie Taylor vs. Amanda Serrano fight.
Taylor won by split decision over Serrano, while Joshua lost by split decision to Usyk.
Jake Paul and Eddie Hearn Make $1 Million Bet on Serrano-Taylor Fight
"Glenn Feldman shows up in Saudi and scores Anthony Joshua to win the fight when everyone who watched the fight said it was not a split decision," Paul said ... before adding, "Clearly, this guy is getting paid money by Matchroom Boxing."
Hearn included Paul's video interview as an exhibit in the lawsuit ... filed by attorney Frank Salzano.
Paul, in the interview, also acknowledged that it was "a bold statement and an accusation that I don't take likely, but it's just blatantly obvious. And they're not even trying to hide it."
Hearn -- who's suing Paul for defamation -- called the comments "outlandishly false."
He's asking for damages in excess of $75,000.