Boss Wants Me To Lie On Unemployment Claim

(Michigan) I am working in landscaping and we do snow removal in winter. There is a lot less hours in winter, only when it snows.

The boss wants me to claim unemployment, but lie about when i worked my hours. He says i can 'bank' my hours till the end of the month, and he will approve it on his end, allowing me to claim unemployment for the first weeks of month, and get paid the last week.

Is this illegal? How would this benefit me? How would this benefit the boss? Would i be better off just claiming underemployment and telling the truth to UIA?