at a loss for words

i am at a loss for words in responding to ben these days. he is three months shy of his third birthday and WAY to young to start lying....right? i mean, i know (mom's opinion) he's "advanced" but advanced rebellion? i wasn't hoping for that. we have had a lot of conversations in the last year that go something like this.

me: ben, did i ask you not to .....fill in the blank.....
ben: yes.
me: did you....fill in the blank....
ben: yes.
me: what happens when you do not obey me.
ben: i get a time out.

recently when i have been saying, " did you ....fill in the blank...." he just looks at me and says, "no." usually while holding or still in process of doing what ever i asked him not to. then the conversation comes to a halt. what do you say to that? ben, did you get out of bed and get books after i said it was night time? "no." then how did the 10 books on your bed get there? at which point he kind of smiles b/c he thinks he has beat me at my own game. that if he doesn't confess he or his bottom won't see the consequences. so i've started trying to explain the truth vs. lying. not easy with a 2+ year old. but i feel that there has to be immediate consequences for lying, even if he doesn't really understand. right? or clearly he understands if he's smart enough to lie in hopes of not seeing "consequences."

another have mercy Lord, moment in parenting.