Just FYI, if you're lying to get out of paying for something, or to get reimbursed on false pretenses that is called fraud and is illegal. It's also wrong to do, it is an action taken in bad faith.
That's a question of morality. Canceling a hotel stay by giving them an acceptable reason doesn't feel wrong to me. They can use that reason to claim government to rebuild money after all of this.
Lying is a legal sense is very different to just lying or not telling the truth. Not sure many judges would side with the hotel. Not sure the hotel could prove bad faith. I'm very sure the cost of a suit would be higher than the cost of the refund.