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This depends on the jurisdiction you reside in. Typically this would constitute a criminal charge of "Falsification of a Police/Accident Report".

However in California, Filing a false police report is a misdemeanor and a violation of CA PC 148.5, and can be punishable by imprisonment in the county jail for up to one year and a fine up to $1,000.00.

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Q: What is the penalty for writing a fradulent accident highway report?
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