Its wrong to report someone for something they didn't do.
George witnesses a robbery but doesn't see the perpetrator's face and can't identify him.
George wants to give a statement to the police about the crime.
George tells the police the height and weight of the man he saw committing the robbery.
George tells the police that a man who lives in his building committed the robbery.
The police use George's description plus other evidence to identify and arrest the robber.
The police arrest the man who lives in George's building even though he is innocent.