The regulation and risk of law should be greater than the friendship between friends. All acts are legal, and the person who is instigated to constitute a crime is also an accessory, and should bear legal responsibility according to the harmfulness of the act.
Therefore, it is recommended to be treated with caution and can be politely refused. If it really doesn't work, you can directly tell the other person your worries and refuse directly, even if you are not a friend.