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 Louisiana (LA), making a false police report is considered a criminal offense under Louisiana Revised Statutes 14:133. This statute makes it illegal to file a false report or give false information regarding the commission of any crime or incident to a law enforcement officer or agency with the intent to deceive. The offense is categorized as 'Filing false public records.' Depending on the circumstances, the crime can be prosecuted as either a misdemeanor or a felony. Penalties for making a false police report in Louisiana can include fines, imprisonment, or both. The severity of the punishment typically depends on the impact of the false report and whether it led to an innocent person being charged or convicted, as well as the cost and resources expended by law enforcement due to the false report.