It is unlawful for any person to intentionally make a report to a law enforcement agency or official, which report he knows to be false at the time of making it, alleging a violation by another person of the provisions of the Criminal Code [30-1-1 NMSA 1978]. Any person violating the provisions of this section is guilty of a misdemeanor. History: Laws 1979, ch. 145, § 1. Intent. — Section 30-39-1 NMSA 1978 refers to a false accusation of another. The purpose for making a false report is immaterial. The act alone is unlawful, and it is a misdemeanor offense. But when a false report is given which not only interrupts or hinders official investigation or activity, but is done with the opprobrious intention of aiding an offender to escape the criminal process, that intentional conduct rises to the magnitude of a felony. State v. Rogers , 1980-NMCA-059, 94 N.M. 527, 612 P.2d 1338, cert. denied, 94 N.M. 629, 614 P.2d 546. Applicability. — By its plain language, this section applies only if a person falsely alleges a criminal violation by someone other than the person making the allegation. The statute does not apply to situations where an individual falsely assumes the responsibility for a criminal offense. State v. Gardner , 1991-NMCA-058, 112 N.M. 280, 814 P.2d 458, cert. denied, 112 N.M. 235, 814 P.2d 103.
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