Obstruction of justice is a crime. So are lying to an FBI agent, destroying evidence, resisting arrest, evading arrest, falsifying business records, destruction of documents with intent to impede an investigation, and of course perjury.

I don't know that any of these apply here, but yes, actively avoiding accountability is often a crime on its own. And correctly so, I'd say. Creating fake accounting records as a hobby would be odd but not immoral. But keeping two sets of books in a real business has no purpose beyond enabling illegal activity.