My kid lied to me yesterday.
I've had that happen before.  Its like they are trying to become professionals at it. Was it a whopper?
Not really, they are young, but they were trying to get a sibling in trouble instead of themselves.  I wasn't expecting it at such a young age...only 3.
I think they would lie sooner if they could.  My kid told me flat out that her brother did something when it was impossible that he could've so I knew instantly.  Its humorous while they're young watching them get into such a deep hole.