I don't lie... but there seems to be a unanimous consensus among the people I know that I'm the most sarcastic person they've ever met.

My Fe makes a sad face when they say it, but I've never heard it spoken in a negative way... at least not since adolescence.(laughs) I think lying is something ENTPs do when they're very young, but there's a natural measure of restraint there. Unlike the ENFPs I've met who lie and justify it as something done "for the good of" others and as a testament to their tenderness for The Soft Simple Folk, I think ENTPs are fairly sensitive to the extent of the potential for a lie to hurt someone (or even the principle of lying and all attendant insinuations), and needlessly inflicting pain inspires guilt, or even disgust, via the tertiary function. As their perspective widens, or once they've been "burned" enough times by the affronted receiving party, they turn the predisposition into creative wit.
I think the affinity for "lying" originates as a capacity for recognizing "imaginary" circumstances in tandem with real ones when the ENTP is a child and the Ne is still shedding down.

When they meet others who think in ways that are more rigid and contained, they feel tempted to exploit that, and for a short time they may confuse "lying" with "cleverness." An ENTP with little restraint, however, is bound to be caught and punished a good number of times if they don't grow out of the behavior sooner.
As adults, we have a much stronger sense of... well, everything. Lying no longer makes sense. It flatters us more as adults to achieve our objectives via
true strengths. Additionally, as we grow older many of us gain a stronger esteem for intimacy. It can be difficult for us to form deep personal connections with people due to our objective way of relating to emotions and our exhaustive need of personal and intellectual freedom. When we're not getting attention, we may not be getting
anything in the way of social demand, so why would we shit on people unless they'd really crossed us? And in those circumstances, well, it's more fun and more effective to drive them crazy. The truth works better than lying does, here. Subtle comments.
In fact, contrary to the little devils many of us were as children, I think a fairly significant amount of ENTPs mature into truly noble adults. Not that we still don't like to get crazy when the mood suits us...
But if I did lie, and somebody caught me out? (laughs) Play stupid. It's #1 among most necessary skills in lying, silly. ;p