Providing a fictitious report (or “false report”) to a law enforcement official in New Jersey is a disorderly persons offense. The particular New Jersey statute that deals with false reports is N.J.S. 2C:28-4b. Here is what N.J.S. 2C:28-4b says:
Fictitious reports. A person commits a disorderly persons offense if he:
(1) Reports or causes to be reported to law enforcement authorities an offense or other incident within their concern knowing that it did not occur; or (2) Pretends to furnish or causes to be furnished such authorities with information relating to an offense or incident when he knows he has no information relating to such offense or incident. |

Note that no “mutuality of lies” law exists. That is, law enforcement officers are permitted to lie to a suspect (or to anyone else), for whatever reason. When a law enforcement offices lies to a suspect, he is not commiting an offense under N.J.S. 2C:28-4b, or under any other statute. Officers lie on a regular basis in efforts to get suspects to reveal incriminating information. Incriminating information provided as a result of those lies is admissible in court against the speaker.
The second part of N.J.S. 2C:28-4b makes it an offense to provide information about a crime or other event when, in fact, the provider knows that he has no such information. Thus a person who has no knowledge of an event who calls the police for the mere purpose of saying that has no information, although completely truthful, arguably violates N.J.S. 2C:28-4b.
