(a)It is unlawful for any person to make or file a false or fraudulent report of theft of a vehicle required to be registered under this code with any law enforcement agency with intent to deceive.
(b)If a person has been previously convicted of a violation of subdivision (a), he or she is punishable by imprisonment in the state prison for 16 months, or two or three years, or in a county jail for not to exceed one year.