Noun: "Lies" can be a plural noun referring to false statements.
* Example: "She told a lot of lies about me."
Verb: "Lies" can be the third person singular present tense of the verb "to lie" (meaning to recline or to tell an untruth).
* Example: "He lies on the couch all day."
* Example: "She lies about her age."
To determine which part of speech it is, you need to consider the sentence's structure and meaning.