§ 131.02 FALSE REPORTS TO OR COMMUNICATIONS WITH PUBLIC SAFETY ENTITIES.
   No person shall do any of the following:
   (A)   Report or cause to be reported false information to a fire department, a law enforcement authority or other public safety entity, knowing that the information is false, or report the alleged occurrence of a criminal act knowing the act did not occur;
   (B)   Telephone an emergency 911 communications center, knowing that he or she is not reporting an emergency or otherwise needing emergency information or assistance; or
   (C)   Knowingly provide false information to a law enforcement officer who enters the information on a citation.
(Iowa Code § 718.6) (1999 Code, § 41.03) Penalty, see § 10.99