I believe this might be lying to an officer of the court or lying to a police officer, but it might also fall under fraud or perjury. If it was a federal court, it might also fall under lying to a federal police officer -- remember Martha Stewart?
I'd bet that nearly ALL of these charges could be leveled in some circumstances. There could also be charges of federal mail fraud if it cross state lines.
I'm not a lawyer, so these are all guesses. Either a District Attorney, prosecutor, or a criminal defense attorney should be able to provide more details. It really depends on where you are and who you are. If you're a police officer, filing a false report is generally a misdeameanor and you will not be found guilty. On the other hand, if you don't have a good lawyer, you might find yourself guilty of a misdeameanor and in jail for a few days.
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