(a) A person who knowingly gives false information to any law enforcement officer with purpose to implicate another or to deflect an investigation from the person or another person shall be imprisoned for not more than one year or fined not more than $1,000.00, or both.
(b) A person shall be imprisoned for not more than six months or fined not more than $500.00, or both, if the person:
(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 the person knows the person has no information relating to such offense or incident.