720 ILCS 5/26-1.1

    (720 ILCS 5/26-1.1)
    Sec. 26-1.1. False report of theft and other losses.

(a) A person who
knowingly makes a false report of a theft, destruction, damage or conversion
of any property to a law enforcement agency or other governmental agency
with the intent to defraud an insurer is guilty of a Class A misdemeanor.

(b) A person convicted of a violation of this Section a second or subsequent
time is guilty of a Class 4 felony.

(Source: P.A. 97-597, eff. 1-1-12.)