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It's less a matter of ethics and more one of practicality.
It's been my experience that if that question is on the application, it's for liability reasons. If you're handling sensitive information, a criminal record can be a big problem. I don't know how things work where you are, but here upon hiring such places usually require a criminal record check.
If you lie about it on the application and you then have to submit a background check, you're going to find yourself back in the job market very quickly.
It's rare for me to disagree with Baraka_Guru, but this is one of those times. If you get an interview, I wouldn't bother to bring it up at all. If they choose to bring it up, you can explain the circumstances and (more importantly) how you've learned from the experience; on the other hand, if it's on your application and they still choose to interview you, odds are it's not a factor that effects their decision and there's no sense in belabouring the point.
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I wake up in the morning more tired than before I slept
I get through cryin' and I'm sadder than before I wept
I get through thinkin' now, and the thoughts have left my head
I get through speakin' and I can't remember, not a word that I said
- Ben Harper, Show Me A Little Shame
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