ARS 13-2907.01 makes it a crime for a person to intentionally lie to law enforcement or to make a false report.
False reporting is a class 1 misdemeanor, punishable by up to 6 months in jail and a fine of up to $2,500. Misleading or misrepresenting events or criminal occurrences is deemed a class 1 misdemeanor in Arizona. Class 1 is the most severe of the misdemeanor levels, and is one level below a class six felony. If you are charged with a class 1 misdemeanor, you could face up to 6 months in jail, and may have to serve this full time before release. Alternatively you may face a fine of up to but not exceeding $2,500.