(1) A person commits an offense under this section if the person knowingly:
(a) gives false information to any peace officer with the purpose to implicate another;
(b) reports to a peace officer an offense or other incident within the officer's concern knowing that it did not occur; or
(c) pretends to furnish a peace officer with information relating to an offense or incident when the person knows that the person has no information relating to the offense or incident.
(2) A person convicted under this section shall:
(a) if the crime falsely reported was a misdemeanor, be sentenced to not more than 6 months in the county jail or fined not more than $500, or both; or
(b) if the crime falsely reported was a felony, be sentenced to not more than 4 years in the state prison or fined not more than $10,000, or both.