Lying is mortal relative to the harm/offense it causes. Thus,
to God:
If one commits perjury, one has lied to God. (Very serious, irreverent, profane)
If one lies in the confessional, about a serious sin, that is also a lie made to God, and is sacrilege.
to Neighbor:
If one’s lies harm a person’s good name (such as with calumny or even speculatively through persistent gossip), that is very serious.
to an Institution:
If the lie involves or results in fraud, or a misrepresentation which has consequences to a number of people, that can be very serious. (such as, to an arm of the gov’t, or to an educational institution). An example would be a student or professor claiming authorship of someone else’s work or research, IOW, plagiarism; if that submission resulted in an honor or prize unjustly granted, that would intensify the gravity of the lie)
to an Employer:
If one’s lies result in significant illegitimate gain (such as an unearned promotion of oneself or an unjust usurption of someone else’s job), that would be serious.
Those are just examples, of course. You have to consider:
The content of the lie (light or heavy)
Object of the lie (position or importance of the hearer)
Personal motivation for the lie
Involvement of any others in the lie – such as using one’s own residential address as a favor for someone seeking dishonest privileges in your county, city, school district, etc.
Known or likely consequences of the lie
Little lies to save face, while very indicative of the sin of pride, are the kinds of lies most people make. They are indeed sinful because they violate truth, even when they do not violate justice, but there are so many committed in this category that they usually overshadow in quantity the more serious ones, above.