What is the ruling on answering "yes" to the question "Are you divorced?" with the intention that you are divorced from the first wife while concealing the current marriage? And does divorce apply to the current wife in this case?

As long as you did not intend to divorce your second wife, but rather intended to divorce your first wife, no divorce takes place on the second wife by this writing or by utterance. Even if you intended to falsely report her divorce, the most preponderant opinion is that one who falsely reports his wife's divorce does not have his divorce take effect religiously. However, your informing the woman you wish to marry that you are divorced, while you are married, is considered deception, which is forbidden in Islamic law.