(A) A person is guilty of falsely reporting an incident when he or she:
(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;
(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 he or she knows he has no information relating to that 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 he or she knows the information reported, conveyed, or circulated is false or baseless.
(B) Falsely reporting an incident is a class A misdemeanor.
(KRS 519.040) (Prior Code, § 139.03) Penalty, see § 139.99