11 Del. C. § 1245A: Providing a false statement to law enforcement; class G felony; class A misdemeanor.

(a) A person is guilty of providing a false statement to law enforcement when, with intent to prevent, hinder or delay the investigation of any crime or offense by a law-enforcement officer or agency, the person knowingly provides any false written or oral statement to the law-enforcement officer or agency when such statement is material to the investigation.

(b) As used in this section:

(1) A “statement” is any oral or written assertion and includes, but is not limited to, any oral utterance, any written document or instrument, any computer-generated document or instrument, any police report, or any representation that a person makes under circumstances evidencing an intent that such be used or knowledge that a law-enforcement officer or agency may use such as an assertion of fact.

(2) A statement is “false” when such statement contains untrue, incomplete or misleading information concerning any fact or thing material to the investigation of a crime or offense by a law-enforcement officer or agency.

(3) A statement is “material” when, regardless of its eventual use or admissibility in an official proceeding, it could have affected the course or outcome of the investigation of a crime or offense by a law-enforcement officer or agency.

(4) An “official proceeding” includes any action or proceeding conducted by or before a legally constituted judicial, administrative or other governmental agency or official, in which evidence or testimony of witnesses may properly be received.

(c) Providing a false statement to law enforcement is a class G felony if the crime or offense being investigated is a felony.

(d) Providing a false statement to law enforcement is a class A misdemeanor if the crime or offense being investigated is other than a felony.