Well. let's see... it looks to me like you are trying to help your buddy commit fraud..... As far as I am concerned, I have given the answer that the question deserves.
My Mum was Olde Englishe and would sometimes feel the need to utter "in for a ha'penny, in for a pound..."... Rough translation is "a lie is a lie" and there is little distinction between "big" and "small"..... and if that still escapes you - a liar is a liar is a liar..... be it a "teeny weeny" speedometer issue or a "rob a bank" deal.
It is you that has involved yourself into the equation.. you are now part of the equation..... It's not about what you haven't done - it is about what you are helping someone do....
I take nothing back and you are still implicating yourself in fraudulent behaviour.....
FWIW, while there are some "bad" laws on the books, any law that protects a consumer from fraud or theft can't be called "bad". The laws that you and your buddy are trying to defeat are there to protect all of us... including you and your buddy... And I'll bet that either one of you would cry loud and long if you fell victim to someone as scummy as you are trying to be....