The basis of the intensity of the sin of lying is distinctly related to how much damage is done by such a sin. Hence, because lying under oaths and in testimonies is more damaging, the punishment for such a sin is more severe.
Lying is a technique leading to all other evil traits.
Imam Hassan al-Askari (A.S.) said:
"All spiteful traits are placed in a house and the key to this house is lying".
Jami' Sa'adat v.2 p. 318
In order to further clarify what Imam al-Askari (A.S.) said, we bring your attention to the following prophetic narration.
A man came to the Messenger of Allah (S.A.W.) and asked him for some advice. The Prophet (S.A.W.) replied:
"Abandon lying and equip yourself with truthfulness."
The man, who was an invariable sinner departed promising to never again commit another transgression.
Indeed, those who keep company with the honest and are habitually truthful, both verbally and practically will surely live a life free of sorrow and deprivation; their minds and spirits will shine with belief far from instability and fear, and far from vague thinking.
The slightest reflection on the result of lying whet her related to religion or material gains will teach a most valuable lesson to anyone who craves to lead a life of honor and dignity. The after effects of lying are but lashes of warning.
Truthfulness can only be achieved under the shadow of manners and belief. Whenever these conditions are weak, human happiness does not have a chance for surviving.
source : Title: Youth and Morals Author: Sayyid Mujtaba Musavi Lari