Better question is. You want a new mortgage on your house and say it's 20000 square feet while it's only 5000. Pretty sure that's a crime.
or
You want a new mortgage and have your house assessed. The appraiser puts a value of 500k on it. And you choose to change that number to a million and forge the appraiser's signature. Pretty sure that that's a crime.
or
You claim on paper you have a property you're renting out while in reality it's still being constructed. Pretty sure that's a crime.
or
You have 2 different appraisals for the same property. On for tax purposes and another for securing loans. Pretty sure that's a crime.
Trump did all those things, just on a massive scale.
https://ag.ny.gov/sites/default/files/tto_release_properties_addendum_-_final.pdf
As I said bookkeepers steal more money than bank robbers.