Русско-англо-русский юридический словарь

Defamation—also calumny, vilification, and traducement—is the communication of a false statement that harms the reputation of an individual person, business, product, group, government, religion, or nation. Under common law, to constitute defamation, a claim must generally be false and must have been made to someone other than the person defamed. Some common law jurisdictions also distinguish between spoken defamation, called slander, and defamation in other media such as printed words or images, called libel. (Wikipedia)

In law, fraud is deliberate deception to secure unfair or unlawful gain, or to deprive a victim of a legal right. Fraud itself can be a civil wrong (i.e., a fraud victim may sue the fraud perpetrator to avoid the fraud and/or recover monetary compensation), a criminal wrong (i.e., a fraud perpetrator may be prosecuted and imprisoned by governmental authorities) or it may cause no loss of money, property or legal right but still be an element of another civil or criminal wrong.[1] The purpose of fraud may be monetary gain or other benefits, such as obtaining a driver's license or qualifying for a mortgage by way of false statements. (Wikipedia)

The director shall assess this penalty in the following manner: (1) If the director finds that the employer was at fault for willfully making a false statement or representation or willfully failing to report a material fact concerning that termination, the director shall assess the penalty against the employer. [...] ( California Unemployment Insurance Code Section 1142)

Making false statements on the records of a financial organization is another offense perpetrated by employees and it constitutes making false entries on documents in order to commit a crime (Title 18 U.S. Code Sections 1005, 1006). This is an extremely grievous offense which can result in penalties of up to $1M or up to 30 years in prison. (NYC Criminal Defense Lawyers)