The employer gets your resume and likes what she sees. She calls you in for an interview where you must discuss your experience. Now you must continue to lie. Then let's say you get hired. Uh-oh more lies. Not to mention the fact that on the interview you'll have to be able to adequately discuss something with which you may not be all that familiar. Then you will have to demonstrate familiarity on the job. Now you're lying to your boss and your co-workers, and possibly your clients. Like I said potato chips. You can't stop with just one.
Getting Caught
We haven't even taken into account the most obvious reason for not lying -- getting caught. Most employers will check your references and then you will likely be found out. You may be thinking you have nothing to worry about if the employer is no longer in business. Think again.I always marvel at what a small world it is. This is especially true within industries and professional communities. People network and names are mentioned. You never know who your boss knows or who he will meet. Imagine the embarrassment of being called into your boss's office, having him look you in the eye and say in a serious voice "I know." Wouldn't you want to be swallowed up by a big hole in the floor?
You may not even need anyone else to reveal your lie. You can do yourself in by not being able to demonstrate the necessary skills when you need to. Your lie will be revealed or your boss will just think you're incompetent. Either way, you may be looking for work again (hopefully a little more honestly this time around). But is getting fired all you have to look forward to? I think not. Let's see what the other ramifications are.

