(a) No owner of a motor vehicle, with purpose to defraud or knowing that he or she is facilitating a fraud, shall knowingly make a false statement alleging the theft of a motor vehicle in a written instrument under oath or affirmation.
(b) Whoever violates this section is guilty of making a false written statement alleging the theft of a motor vehicle, a misdemeanor of the first degree, provided the statement alleges the theft of a motor vehicle with a value less than three hundred dollars ($300.00). Punishment shall be as provided in Section 698.02. (ORC 2913.48)