False statements to law enforcement agencies or the judiciary

No person or persons required by state law, or rules or regulations promulgated pursuant to those laws, to collect, manage, review and maintain accurate records pertaining to the operation of an LEA shall knowingly and willfully make or cause to be made any false statement in any detail of statistical or financial data, reports, board minutes or other information requested or required by law enforcement agencies, the judiciary or any member or employee of a law enforcement agency or the judiciary.