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 Maine, it is a criminal offense to knowingly make a false report of a crime with the intent to deceive. This applies when the false statement is material to a criminal investigation and is made to a peace officer, federal special investigator, an authorized employee of a law enforcement agency, or a corrections officer or jailer. The crime is addressed under Maine's statutes, specifically under Title 17-A: Maine Criminal Code, Section 509, which classifies the offense as 'False Public Report.' Depending on the circumstances, making a false police report can be prosecuted as a misdemeanor or a felony. The penalties for this crime in Maine may include imprisonment, fines, community service, and probation. The severity of the punishment typically depends on factors such as the impact of the false report on the investigation, any harm caused to individuals or the public, and the resources wasted by law enforcement due to the false report.