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Modifies the offense of making a false report of child abuse. Punishes a first offense by a maximum of six months' imprisonment, $2,500 fine, or both. Punishes a second offense by a maximum of 364 days' imprisonment, $6,250 fine, or both. Punishes a third or subsequent offense by a maximum of five years' imprisonment, $125,000 fine, or both. Takes effect on the 91st day following adjournment sine die.