I believe there shouldn't leniency towards people who lie about this kind of stuff. This does nothing to stop the reporting, just I believe an amendment should be made that if evidence is found that the crime did not happen and the victim was lying, they shouldn't just get away with it.
Again, perjury is already a crime. I would appreciate an explanation as to why false accusations of sexual assault are special (i.e. Why is this not the "Protection from False Murder Imprisonment and Labeling Act"?), and why current penalties for lying under oath are insufficient.