(A) A person is guilty of falsely reporting an incident when the person:
(1) Knowingly causes a false alarm of fire or other emergency to be transmitted to or within any organization, whether official or volunteer, that deals with emergencies involving danger to life or property, and the false report results in an emergency response;
(2) Reports to law enforcement authorities an offense or incident within their official concern knowing that it did not occur;
(3) Furnishes law enforcement authorities with information allegedly relating to an offense or incident within their official concern when the person knows he or she has no information relating to such offense or incident;
(4) Knowingly gives false information to any law enforcement officer with intent to implicate another; or
(5) Initiates or circulates a report or warning of an alleged occurrence or impending occurrence of a fire or other emergency under circumstances likely to cause public inconvenience or alarm when the person knows the information reported, conveyed, or circulated is false or baseless, and the false report results in an emergency response.
(B) (1) Falsely reporting an incident under division (A)(2), (3), or (4) of this section is a Class A misdemeanor.
(2) Falsely reporting an incident under division (A)(1) or (5) of this section is a Class D felony.
(C) Any violation of this section may be prosecuted in any county where:
(1) The defendant resides;
(2) The false report was communicated; or
(3) There was an emergency response to the false report.
(D) (1) The court, in imposing a sentence on a defendant who has been convicted of any offense under this section, shall order restitution to:
(a) Any agency or organization for the reasonable costs of the emergency response incurred by that agency or organization resulting from the false report; and
(b) Any person who suffered damages caused by the agency or organization that provided an emergency response.
(2) An order of restitution under this division shall, for the purpose of enforcement, be treated as a civil judgement.
(KRS 519.040)