9 GCA § 55.25: Making False Reports; Defined & Punished.

A person commits a misdemeanor who:

(a) knowingly gives false information to any law enforcement officer with intent to induce such officer to believe that another person has committed an offense;

(b) reports to law enforcement authorities an offense or other incident within their concern knowing that it did not occur, or

(c) makes a report which purports to furnish law enforcement authorities with information relating to an offense or incident when he knows that he has no such information.