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 New Mexico, making a false police report is considered a criminal offense under NM Stat § 30-39-1 (2016). This statute makes it illegal for a person to knowingly provide false information about a crime to law enforcement officers, federal special investigators, authorized employees of a law enforcement agency, corrections officers, or jailers, with the intent to deceive and if the information is material to a criminal investigation. The severity of the charge can be a misdemeanor or a felony, depending on the circumstances of the case, such as the impact of the false report on the investigation or any resulting harm. Penalties for making a false police report in New Mexico can include imprisonment, fines, community service, and probation. The specific classification of the offense and the corresponding penalties are determined by the details of the false report and are outlined in the state's criminal statutes.