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

New Jersey's S 1960 makes it a crime for anyone to knowingly or willfully file a false report of child abuse or neglect under existing law. A person convicted faces a third-degree crime penalty (up to 5 years in prison or a $15,000 fine), plus an additional $10,000 civil penalty payable to the state Treasury for the Department of Children and Families. The bill directly affects individuals who make false reports, not victims or child welfare workers. Key provisions establish criminal and civil penalties for false reporting, aiming to deter misuse of child abuse reporting systems. The law takes effect immediately upon passage.