Good question. There are probably some constellations where the police would be like: We got plenty of matching testimonies for you. We charge you and this could send you to jail for 80 years or you pleat guilty and accept 5 years.
Criminal Code (StGB) § Section 145d Pretending to have committed a criminal offense
(1) Any person who, contrary to his better knowledge, pretends to an authority or to a body competent to receive reports that an unlawful act has been committed […] shall be liable to a custodial sentence not exceeding three years or to a monetary penalty […].