720 ILCS 5/26-1.1: False report of theft and other losses.

(a) A person who knowingly makes a false report of a theft, destruction, damage or conversion of any property to a law enforcement agency or other governmental agency with the intent to defraud an insurer is guilty of a Class A misdemeanor.

(b) A person convicted of a violation of this Section a second or subsequent time is guilty of a Class 4 felony.