25 CFR § 11.431 - False reports.
(a) A person who knowingly gives false information to any law enforcement officer with the purpose to implicate another commits a misdemeanor.
(b) A person commits a petty misdemeanor if he or she:
(1) Reports to law enforcement authorities an offense or other incident within their concern knowing that it did not occur; or
(2) Pretends to furnish such authorities with information relating to an offense or incident when he or she knows he or she has no information relating to such offense or incident.