W. Va. Code § 61-5-17
(n)
(o) A person is guilty of filing a false complaint against a law-enforcement officer when, knowing the information reported is false or baseless, he or she:
(3) Reports to a law-enforcement officer or agency the alleged occurrence of any offense or incident which did not in fact occur.
Any person who violates this subsection is guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000 or confined in jail not more than six months, or both fined and confined.