Ala. Code § 13A-10-9: False Reporting to Local, State, or Federal Law Enforcement Authorities.

(a) A person commits the crime of false reporting to local, state, or federal law enforcement authorities if he or she knowingly makes a false report or causes the transmission of a false report to local, state, or federal law enforcement authorities of a crime or relating to a crime.

(b) False reporting to local, state, or federal law enforcement authorities is a Class A misdemeanor, unless the false report alleges imminent danger to a person or the public, where the penalty shall be a Class C felony.

(c) A person convicted of a violation of this section, where the false report results in an emergency response or investigation of the commission of false reporting, shall be ordered to pay restitution for the expenses incurred by any local, state, or federal law enforcement or assisting governmental agency. Expenses include any reasonable costs directly incurred, including the costs of police, firefighting, and emergency medical services, and the personnel costs of those persons who respond to the incident.