It would be a crime in almost every state, although the exact state law would vary, of course. See, e.g., Colorado Revised Statutes § 1-13-109 (false statements) while really intended initially as a defamation/misrepresentation about an issue type statute, it would also apply to statements misleading people about whether they have cast a valid ballot. See also C.R.S. § 1-13-112 (offenses related to mail ballots:) "Any person who, by use of force or other means, unduly influences an elector to vote in any particular manner or to refrain from voting . . . upon conviction shall be punished as provided in section 1-13-111." And C.R.S. § 1-13-706 (delivering/receiving a ballot when not an official).
In Colorado, the exact mechanism of the fraud would influence which offense applies, because there is not just a general law prohibiting election related fraud. Only specific acts that result in election fraud are prohibited. Some other jurisdictions, in contrast, have a "catchall" prohibition against election fraud that has the advantage of covering novel kinds of election fraud that nobody has thought of or attempted before.
The votes cast there would not be counted, because it's a fake polling station, and that's pretty much the definition of a fake polling station.
Of course, if the polling station is clearly indicated as fake, this is not fraud or a crime, and is instead "pretend play", as might be the case on a movie set, or in an elementary school where a teacher is teaching students about elections. No one would be mistaken in thinking that they had really voted after having gone to a pretend polling station of this kind.