Squiz.Commenting.FunctionCommentThrowTag.WrongNumber not triggered if no throw statement in function body

[smileBeda]

Bug Description

Squiz.Commenting.FunctionCommentThrowTag.WrongNumber is only triggered if at least one throw is present in the function body, and a wrong number of @throws docbloc statements is present.
It is not triggered, if a wrong number of @throws docbloc statements is present but no throw statement is present in the function body.

Minimal Code Snippet

/**
 * Short Description
 *
 * @throws \AnException Comment.
 * @throws \AnotherException Comment.
 */
function check_it() {

	throw new \AnException(
		//do things
	);

}

Above will trigger the error.

However, if you do this, the error is not triggered:

/**
 * Short Description
 *
 * @throws \AnException Comment.
 * @throws \AnotherException Comment.
 */
function check_it() {

}

Error Code

Squiz.Commenting.FunctionCommentThrowTag.WrongNumber

Environment

PHP 8, WPCS 3.x, all dependencies updated to latest.
No dev.