As guilty as saying "I can only pay $X" or "$X is my final offer" when buying or selling a car despite knowing it's a negotiation tactic and not a real limitation.
I was reading a Matt Levine column in which he described some litigation over selling bonds that was very analogous to the car dealer situation. And apparently what happened is that it was decided that lying about the price paid was ok per se, but creating falsified documentation to back it up was fraud. Which seems weird!