Reference: al-Haawee min Fataawa ash-Shaykh al-Albaanee – Page 390-391
Question: Is there a difference between intentionally lying and jokingly lying? And is it permissible for a person to lie jokingly?
Response: No, it is not permissible.
[So] all of it is judged (regarded) the same?
Yes, [it is] haraam. The Messenger of Allaah (sal-Allaahu ‘alayhi wa sallam) only spoke the truth.