Ethics Q... Would you lie to the State to save some money in order to survive?

A friend just learned a trick to get over on the system. It was suggested by her auto mechanic. And it worked.

Her auto tags are due. Car would not pass inspection because of EG light on. And technically, her brake rotors were just barely too thin to pass safety. She hardly has enough cash to get the renewal tags and keep minimum insurance. She is a good driver with no accidents. She cannot pay a couple hundred dollars for brakes and diagnosing EG light.

Brake pads are good and car drives excellent. Mechanic states there really isn’t an issue with safety. With reasonable driving, the rotors should last another few thousand miles… so he says. Mechanic is a long time trusted source.

But the repair shop cannot technically pass the vehicle. And so owner cannot get legal tags. She fears getting tickets, which add to the problem of saving for brake repairs in the Spring. Repair shop will not fix unless payment in full can be made.
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She must get to work. She needs her car. She’s barely surviving. She works hard and is doing her best to raise a teenage daughter by herself. She is a good mother. Father died. No drugs or alcohol in the family.

She does not like lying. But… she asked mechanic if anything can be done to keep her car on the road.

Mechanic said this: “I’m not recommending you do this. And you didn’t hear this from me. And I will deny saying it… But… I’ve heard other customers claim that the DMV will wave any necessity for Safety or Emissions inspection if the owner claims the car is currently out of state, and being driven by child away at school”.

So… She told DMV car was in Florida (out of state) being driven by daughter away at school. The DMV said “No Problem… Here are your new tags”.
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She didn’t need to show any proof of statement. She got her tags and is gratefully, gently driving the car.

Is this ethical? Does she have the right to do what it takes to survive… even if it means lying to the state?