It is a criminal offense to make a false police report of a crime—knowingly and with the intent to deceive—if the statement is material to a criminal investigation and is made to (1) a peace officer or federal special investigator conducting the investigation; (2) any employee of a law enforcement agency that is authorized by the agency to conduct the investigation and that the person making the statement knows is conducting the investigation; or (3) a corrections officer or jailer.

The crime of making a false police report may be prosecuted as a misdemeanor or as a felony, depending on the state, and is punishable in many states by jail time, fines, community service, and probation. The definitions and punishments for the crime of making a false police report vary from state to state and are usually located in a state’s statutes.

In Arkansas, making a false police report is considered a criminal offense under Arkansas Code Annotated § 5-54-122. A person commits the offense if they knowingly file a false report of a crime with the intent to deceive. This false report must be material to a criminal investigation and made to a peace officer, federal special investigator, an authorized employee of a law enforcement agency, or a corrections officer or jailer. The severity of the charge can be a misdemeanor or a felony, depending on the circumstances of the case, such as the nature of the crime reported and the consequences of the false report. Penalties for making a false police report in Arkansas can include imprisonment, fines, community service, and probation. The specific classification of the offense and the associated penalties are detailed within the state's criminal statutes.