I don't think I've ever heard of a prosecution against a female for falsely reporting abuse. And there's been some pretty high profile claims up to and including rape that the female eventually admitted it was all a lie, but the usual mantra is "she's been through enough"......so the DA won't prosecute her. At least that is my perception of it all.

So while the law may be that a person is to be charged with a crime for it, modern political/social conditions are such that I'm not sure it actually happens. Perhaps its a loser in court or very difficult to prove.