Switched seats after an accident and lied about driving, HELP?

My friend got in an accident a few days ago and he was in the car with his friend. There were only driving 10 mph in stop n go traffic and a cop got behind them. The driver kept looking in the rear view mirror because the cop was behind him and the car in front of him slammed on his breaks and her smashed into him. The car in front was a Lexus and has a few scratches but his car is completely smashed since it's a Toyota. They pulled over and the passenger jumped out and ran over to the driver side and the driver jumped into the passenger seat so it looked like the original passenger was driving. They did that because the original driver didn't have a license. Now the passenger doesn't want to have a point on his record but we looked it up and you can get in trouble for lying about driving. Are all at fault accidents points on your record? And can you get in trouble for lying in the police report? Any advice is appreciated since the driver wants his insurance just to cover it but he doesn't his friend to go down for what he did.