Whether in business for oneself or working for another, it's not a good plan to lie. Standards in industry matter. So, even if the coast seems clear and getting away is the only option it's still not a good idea to cheat or lie. Think about it this way. If it's possible to sell two donuts for the price of nine and get away with it don't commit this act of theft. This would be a vicious attempt at lying and that's not right.
Lying under oath or simply on a daily basis should never start. Ceasing such behavior is the best thing given the practices afforded by departments of justice all over the world. It could be that appropriate castigation is necessary to curb behavior that can sink hopes and dreams. Besides all of this, it's just a bad example to continue being false to anyone. It matters not if there could be an earnings potential that's completely unheard of or if it will help business. This is not the way to run things.
Bad business involves these vicious acts. Good business, on the other hand, involves truth and fairness. Some people are not suited to what's good and should certainly change professions. Making a switch is not the desired end, but it can be the best possible thing if a worker or business owner is aware of the wrongs that they'd ordinarily pull. Perjury in business, sadly, is all too common an issue. There are laws dealing with the issue, but in so many cases this is not enough to dissuade people to change course.
The bright side of the issue is that, on a personal level, it does not have to happen in any form or fashion. Taking things a step further the best way to approach business dealings is to refrain from activity that would make poor behavior an only option case scenario. In other words, don't get put into a situation that warrants theft and lying. It's as easy as can be. This is simple for the business owner and employee.