Moishy: Rav Moshe discusses cheating on regents and mentions it is assur m’shum dina d’malchusa dina,and m’ din Torah. He also says it is genavas daas which is assur for a non-jew as well. (http://www.hebrewbooks.org/pdfpager.aspx?req=921&st=&pgnum=241&hilite=)
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