5-Unit Property but County Records say 3-Unit

[Kayla V.]

Hi everyone. I'm looking at a 5-unit property. It's a house that has been split into multiple units but the tax records list it as a three family. 

How does this affect lending? Would this be a residential or commercial loan? 

Are there any legal ramifications to renting out five separate units if it's only permitted as a three unit? 

Thanks!