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 Montana, it is indeed a criminal offense to knowingly make a false report to law enforcement authorities 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, authorized law enforcement agency employee, corrections officer, or jailer. The offense is codified in Montana Code Annotated (MCA) 45-7-205, which defines the crime as 'falsely reporting crimes.' The severity of the charge in Montana can range from a misdemeanor to a felony, depending on the circumstances and the potential impact of the false report. Penalties for making a false report can include imprisonment, fines, and possibly probation or community service. The specific consequences for a conviction would be determined based on the details of the offense and the discretion of the court within the parameters set by Montana law.