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(1) A person commits the offense of giving false reports to law enforcement officers by knowingly:

(a) Giving false information to any law enforcement officer with the purpose to implicate another;

(b) Reporting to a law enforcement officer an offense or other incident within their concern, knowing that the alleged offense or incident did not occur; or

(c) Pretending to furnish such officers with information relating to an offense or incident when the person does not have information relating to such offense or incident.

(2) Giving false reports to law enforcement officers is a Class C offense.