(a) A person is guilty of falsely reporting an incident resulting in serious physical injury or death when such person commits the crime of (1) falsely reporting an incident in the first degree as provided in subdivision (1), (2) or (3) of subsection (a) of section 53a-180 , (2) falsely reporting an incident in the second degree as provided in subdivision (1), (2) or (3) of subsection (a) of section 53a-180c , or (3) falsely reporting an incident in the first degree as provided in subdivision (4) of subsection (a) of section 53a-180 or falsely reporting an incident in the second degree as provided in subdivision (4) of subsection (a) of section 53a-180c , and such false report described in subdivision (1), (2) or (3) of this subsection results in the serious physical injury or death of another person.
(b) Falsely reporting an incident resulting in serious physical injury or death is a (1) class C felony for a violation of subdivision (1) or (2) of subsection (a) of this section, or (2) class B felony for a violation of subdivision (3) of subsection (a) of this section.