(A) No person shall knowingly make or cause another person to make a false report under division (B) of section 2151.421 [2151.42.1] of the Revised Code alleging that any person has committed an act or omission that resulted in a child being an abused child as defined in section 2151.031 [2151.03.1] of the Revised Code or a neglected child as defined in section 2151.03 of the Revised Code.

(B) Whoever violates this section is guilty of making or causing a false report of child abuse or child neglect, a misdemeanor of the first degree.