Section 12 of the Criminal Law Act 1976 provides that a person who (a) knowingly makes a false report or statement tending to show that an offences has been committed, whether by himself or some another person, or tending to give rise to apprehension for the safety of persons or property, or (b) knowingly makes a false report or statement tending to show that he has information material to any inquiries by the Garda Síochána and thereby causes the time of the Garda Síochána to be wastefully employed, shall be guilty of an offence.
In circumstances where a complaint is made by a person to An Garda Síochána in respect of an offence under these provisions or An Garda Síochána suspect with reasonable cause that such an offence has been committed, An Garda Síochána will investigate the matter.