1. 1. A person commits the crime of making a false report if he knowingly:

   1. (1) Gives false information to any person for the purpose of implicating another person in a crime; or
   2. (2) Makes a false report to a law enforcement officer that a crime has occurred or is about to occur; or
   3. (3) Makes a false report or causes a false report to be made to a law enforcement officer, security officer, fire department or other organization, official or volunteer, which deals with emergencies involving danger to life or property that a fire or other incident calling for an emergency response has occurred or is about to occur.
2. 2. It is a defense to a prosecution under subsection 1 of this section that the actor retracted the false statement or report before the law enforcement officer or any other person took substantial action in reliance thereon.
3. 3. The defendant shall have the burden of injecting the issue of retraction under subsection 2 of this section.
4. 4. Making a false report is a class B misdemeanor.

(L. 1977 S.B. 60, A.L. 2002 S.B. 712)

*This section was amended by S.B. 491, 2014, effective 1-01-17. Due to the delayed effective date, both versions of this section are printed here.