Yes, misrepresenting your PFS is a crime.
It's not even this sort of nitpicky stuff.
I remember an episode from the Madoff investigation.
Some big shot financial investment analyst was considering investing megabucks in Madoff's firm. So she had a personal conversation with Bernie. He described some brilliant financial deals he'd pulled off in years past. But she was experienced and savvy. She knew what the signs of such trades would be in market fluctuations. She saw no signs of them, and correctly presumed that Madoff was lying. And that those lies suggested that Madoff was more Ponzi scheme than market acumen. She decided not to invest. And she also reported this to the SEC. Unfortunately, they did nothing. And lots more people got sucked in to Madoff, who could have been spared.
My point here is that while most of us wouldn't understand much from Trump's tax returns, savvy and experienced people, who know how to interpret the information, can figure out a ton of stuff that isn't actually mentioned.
Tom