As a general rule, it’s a felony to lie in a government submission, if that lie was to influence the government’s action. See 18 USC 1519.
Now, assume you want to get a visa for a foreign worker to come to the US. If you do it one way, it costs $5,000 and takes months. If you can fit it under another provision, it costs $160 and takes days. If fitting it under the second provision, requires playing a bit fast and loose with the truth, there’s a price premium for that: $34 million.
“In Visa Case, U.S. Accuses Infosys of ‘Fraud and Abuse’,” Wall Street Journal, October 31, 2013 B1 http://on.wsj.com/1bGn6zw
The US originally pursued criminal charges (a conviction apparently affects your business reputation and your ability to get visas, which, if you’re an outsourcing company, is a big deal).
Lesson learned? What culture and internal pressures led to this? What controls would have prevented it?