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 Georgia, it is indeed a criminal offense to knowingly and willfully make a false statement that is material to a criminal investigation when such statement is made to a peace officer, federal special investigator, or any authorized employee of a law enforcement agency, as well as to corrections officers or jailers. This is outlined in the Official Code of Georgia Annotated (O.C.G.A.) § 16-10-26. The offense is typically prosecuted as a misdemeanor, which can result in penalties including fines, imprisonment for up to one year, or both. However, if the false report is regarding the alleged commission of a serious crime, the charge can be elevated to a felony, which carries more severe penalties. The specific circumstances of the false report and the discretion of the prosecuting attorney will influence whether the offense is charged as a misdemeanor or felony, as well as the exact penalties sought.