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 Wisconsin, making a false police report is a criminal offense under Wisconsin Statutes section 946.41, which prohibits 'False statements to law enforcement officers.' It is illegal to knowingly make a false statement to an officer with the intent to mislead the officer in the performance of their duty. This includes making false reports of a crime. The offense can be charged as a Class A misdemeanor, which carries a potential penalty of up to 9 months in jail, a fine of up to $10,000, or both. However, if the false report leads to someone else's bodily harm or great bodily harm, the charge can be elevated to a felony with correspondingly more severe penalties. The specific circumstances of the false report, such as the intent behind it and the consequences that ensue, will influence the exact charges and penalties.