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That is a source of fraud. Fraud in some places is highly illegal. (Money wise) So it depends where you live. If you are in the USA. I could see a fine of around $30,000 and possible jail time. Hell, a guy went to jail for plugging his electric car into his kids school's outlet. He was charged for "Stealing 8 cent's worth of electric"
wha IF someone is getting unemployment and secretly working under a different name?? just saying
IRS comes after you. If you are having social security taken out of your paycheck (working on the books), then you're really screwing yourself over by not getting that back when you're older, while at the same time leaving a paper trail to you that you are working under a different name. The fines will far outweight any money earned.