(1) It is an offense for a person to report to the department an accusation of abuse, sexual abuse, neglect or exploitation of an adult if, at the time of the report, the person knows or should know the accusation is false.
(2) It is an offense for a person to knowingly cause another to report to the department an accusation of abuse, sexual abuse, neglect or exploitation of an adult if, at the time of the conduct, the person knows or should know the accusation is false.
(3) A violation of this section is a Class A misdemeanor.
(4) Notwithstanding § 71-6-118 to the contrary: The department may report to the district attorney general or law enforcement authorities the identity of any person whom it reasonably believes has violated this section; and
(5) The information such person reported or caused to be reported may be disclosed and utilized in any manner necessary by the department, the district attorney general or law enforcement authorities as part of any investigation or prosecution of a violation of this section.