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 New York State, making a false police report is a criminal offense under Section 240.50 of the New York Penal Law. This law states that a person is guilty of falsely reporting an incident in the third degree when, knowing the information reported, conveyed or circulated to be false or baseless, he or she initiates or circulates a false report or warning of an alleged occurrence or an impending occurrence of a crime, catastrophe or emergency under circumstances in which it is not unlikely that public alarm or inconvenience will result. This offense is classified as a Class A misdemeanor. If the false report is made with the intent to deceive and is material to a criminal investigation, it can lead to charges. The penalties for a Class A misdemeanor in New York may include up to one year in jail, probation, fines, and community service. The severity of the punishment can vary based on the circumstances of the case and the discretion of the court.