Creates offense of making false child abuse report; permits assessment of penalty.

This bill makes knowingly making a false report of child abuse or neglect a crime. It targets individuals who submit false reports under New Jersey's child abuse reporting law, imposing a third-degree criminal penalty (up to 5 years in prison or a $15,000 fine) and adding a separate civil penalty of up to $10,000. The civil penalty funds the Department of Children and Families. The law applies immediately upon enactment and directly affects people who file false reports, not the victims or reporting systems.