(a) No person shall knowingly make or cause another person to make a false report under Ohio R.C. 2151.421(B) alleging that any person has committed an act or omission that resulted in a child being an abused child as defined in Ohio R.C. 2151.031 or a neglected child as defined in Ohio R.C. 2151.03.
(b) Whoever violates this section is guilty of making or causing a false report of child abuse or child neglect, a misdemeanor of the first degree, and shall be subject to the penalty provided in Section 698.02. (ORC 2921.14)