Lying about previous salary is not illegal in the U.S. but it will probably cause you to lose your offer if the employer finds out (and there are ways they can check it).

And there’s no reason to do it. Negotiation is about what you will bring to the new company, and how much that is worth to them. Your old salary is irrelevant.

If you want 110k just say that. If they ask what you made before, you can say something like “I was underpaid at 80k, which is why I’m talking to you now.”