A person who knowingly makes a false report of the theft or conversion of a vehicle to a police officer or to the director shall be guilty of a misdemeanor if a natural person, or guilty of a felony if any other person.
N.H. Rev. Stat. Ann. § 262:3
False Report
Source
Official source: New Hampshire General Court. Reproduced from public-domain New Hampshire statutes; confirm against the official source for the current text. Not legal advice.