A person who knowingly makes a false report of the theft or conversion of a vessel, snowmobile, or all-terrain vehicle to an enforcement officer or to the Commissioner shall be fined not more than $500.00 or imprisoned for not more than six months, or both. (Added 1987, No. 152 (Adj. Sess.), § 1; amended 2001, No. 107 (Adj. Sess.), § 24.)