11.431—False reports.
(a)
A person who knowingly gives false information to any law enforcement officer with the purpose to implicate another commits a misdemeanor.
(1)
Reports to law enforcement authorities an offense or other incident within their concern knowing that it did not occur; or
(2)
Pretends to furnish such authorities with information relating to an offense or incident when he or she knows he or she has no information relating to such offense or incident.