[1] And whether people like it or not, Hertz clearly thought this system worked at the time they reported the "stolen" cars; just like software developers think their buggy code works until the user reports or crash telemetry come back.
They can not claim poor record keeping and ignorance as an excuse for filing false reports, they SHOULD HAVE KNOWN, which is part of the intent standard in most jurisdictions
1, 2, even 10 reports ok... they suck. 100's of false reports, that is beyond simple clerical error it would not take much to convince a jury that intent is there. i.e they internally setup the process that lead to false reports being filed likely as a say to cut costs
Flipping it around: would you feel comfortable calling the police to report that criminal negligence? Or would you be worried about getting in trouble for a false report?
The system is tilted towards non-prosecution, and for some very good reasons. No one's going to jail here.