Excellent question that has flummoxed many. To unlock this little mystery let us look at a few other cases where the situation is clearer.
1. David
In 2 Sam 24:1 we read: "the anger of the LORD burned against Israel, and he incited David against them, saying, "Go and take a census of Israel and Judah."
But in 1 Chron 20:1 we read: "Then Satan rose up against Israel and incited David to take a census of Israel."
These are both inspired passages but, to us, they both cannot be correct: either God tempted David or Satan tempted David - who was it? Remarkably, to the Hebrew mind, they are both correct because God is omnipotent, nothing happens without Him at least allowing it to happen. So, while Satan did the tempting of David, God is said to have "caused" the problem because He did not prevent it.
2. Pharaoh
In places like Ex 9:12, 10:20, 27, 11:10, etc, we read that the LORD hardened Pharaoh's heart to prevent the Israelites leaving Egypt.
Yet in places like Ex 8:15, 32, 9:34, etc, we read that it was Pharaoh that hardened his own heart.
Again, they cannot be both correct except to the Hebrew mind that God is responsible for what He does not prevent.
3. Saul
In several places we read that God(!!) sends an evil spirit on Saul to tempt him (1 Sam 16:14, 16, 18:10, 19:9). Clearly, God does not have any evil spirits to send. However, again, to the Hebrew way of thinking, God is responsible for that which He does no prevent.
4. Others
There is a similar thing is Judges 9:23 (evil spirit from God); 1 Kings 2:22, 23, 2 Chron 18:21, 22 all have a "lying spirit" from the LORD.
This idea is technically called the "Divine Passive" where God is held responsible (because He is omnipotent) for that which He does not prevent.
I presume that Eze 14:9 is another example of the same thing. Thus, God does not tempt anyone (James 1:13) but God is held responsible for that which he allows. Therefore, it was the great deceiver, the devil, who did the deceiving.