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 Iowa, making a false police report is considered a criminal offense under Iowa Code section 718.6, which addresses 'False Reports to or Communications with Public Safety Entities.' A person commits this offense if they report or cause to be reported false information to a public safety entity, knowing that the information is false, or if they know that the information would not be helpful in the prevention of a crime or the apprehension of a criminal. This includes making false reports to peace officers, federal special investigators, employees of law enforcement agencies, corrections officers, or jailers. The offense is typically charged as a simple misdemeanor, which can result in penalties including fines and imprisonment. However, if the false report is made about an indictable offense to a law enforcement agency, and the person knows the report is false, it is considered a serious misdemeanor. The penalties for a serious misdemeanor in Iowa may include higher fines and longer jail time. The specific circumstances of the false report can influence the severity of the charges and the resulting penalties.