Quote Quoting CDowns81
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I just don't want to do this for him and end up getting into some sort of trouble myself.
Then don't do it. What you and your brother are discussing is a fraud. Would you actually be prosecuted? Maybe not. That would depend on the priorities of the DA in your area, and perhaps how much pull the employer has with the DA. But it's a possibility. And this would be stupid thing to get a criminal record over.

Even if he is positive for the nicotine that doesn't automatically mean he doesn't get the job. The main issue here is that smokers tend to have higher medical costs, and insurers are allowed to charge a higher premium for smokers (up to 50% more) than for non smokers. So if the company is testing for nicotine it is likely because it wants to ensure smokers are appropriately charged the higher premiums for the group health insurance.

In any event, if this kind of testing is real concern for him, maybe that will be what he needs to get him to give up what is clearly an unhealthy habit. He'd benefit in a lot of ways by giving it up.