False reporting can result in action taken against a Roblox account, including a warning or ban. At one time, there was a report option for when you believed you were falsely reported, labeled "Falsely Reporting Me", but it was removed; thankfully, simple false reports rarely result in bans, and when they do they are usually easy to appeal. This is because when a report is filed, the entire chat log is sent to Roblox moderation--it's nearly impossible for an incident to be taken out of context this way, so if a player is false reported for something they clearly did not do, the moderators will usually see that and either ignore the report or warn the player who sent it.
Examples of False Reporting
The most common type of false reporting is to report a player for killing another, especially if they are skilled at the particular game's combat system. Usually, the hope is that the reported player will be mistaken for a hacker and banned for exploiting, but this rarely actually happens. Beyond that, there are also cases where something is against the rules in the specific game but not across all of Roblox — for example, many building games that lack proper griefing protection will use in-game bans to punish players for destroying others' work, but victims of griefing will commonly and mistakenly use Roblox's report system instead of the developer's, creating what is technically also a false report.
Another notable example is revenge reporting. This is where a player knowingly and intentionally reports another as an act of revenge, usually for trivial things such as a disagreement, leaving a group, or for making a more successful game. The force of vengeance is strong; it is not uncommon for revenge reports to include actual (though often very old) offenses and to make use of multiple accounts to cause it to seem more severe than it actually is and to make it more likely for a moderator to see it. These combined make them more effective than any other type of false report. However, players who do this are often banned and their victims reinstated as soon as the victim makes an appeal.
There have been a few cases of false reporting affecting well-known players, such as developers, YouTubers, and contest winners.
Flamingo / Albertsstuff
Near the end of 2017, a popular Roblox YouTuber, Flamingo, had been under multiple attacks of false reporting, resulting in the removal of one of his groups and places and his account being banned for three days. It is unknown whether Roblox read the report descriptions.
So far this is one of the largest known cases of false reporting in ROBLOX.