Как сделать имитацию select option?

$('.WORK_COMPANY').hide();
 $('#select_user').on('change',function() {
var type_user = $(this).val();
switch(type_user) {
case '1': $('.WORK_COMPANY').hide(); $('.NAME, .SECOND_NAME, .LAST_NAME').show(); break;
case '2': $('.WORK_COMPANY').show(); $('.NAME, .SECOND_NAME, .LAST_NAME').hide(); break;
}

})

<select id="select_user" name="UF_GRIUP_SELECT" class="sub-menu">
<option  <?php if($arResult["VALUES"]["UF_GRIUP_SELECT"] == 1) echo 'selected'; ?> value="1">  <span class="active">Физическое лицо</span></option>
<option id="ul" <?php if($arResult["VALUES"]["UF_GRIUP_SELECT"] == 2) echo 'selected'; ?> value="2"><span>  Юридическое лицо</span> </option>
</select>

<div class="sub-menu  col-xs-12 col-sm-12 col-md-12">
<div  id="fl" class=" fl div-tabs col-xs-12 col-sm-2 col-md-2 active-border"><span class="active">Физическое лицо</span></div>
<div  id="ul" class=" ul  div-tabs col-xs-12 col-sm-2 col-md-2 "><span>Юридическое лицо</span></div>
</div>

$('.sub-menu').on('click', 'div[data-option]', function() {
option = $(this).data('option');
$('#select_user option[value="' + option + '"]').prop('selected', true);

<div class="sub-menu  col-xs-12 col-sm-12 col-md-12">
<div data-option="1" id="fl" class=" fl div-tabs col-xs-12 col-sm-2 col-md-2 active-border"><span class="active">Физическое лицо</span></div>
<div data-option="2" id="ul" class=" ul  div-tabs col-xs-12 col-sm-2 col-md-2 "><span>Юридическое лицо</span></div>
</div>