from The Smoking Gun
When Mesereau quizzed Leno about his previous statements to sheriff's investigators, Leno said he was suspicious of the boy's contact because it did not seem like the normal behavior for a child his age. During that sheriff's session, which was tape recorded, Leno said that while he believed Jackson was guilty of child molestation, he thought to himself, "Boy, they (the accuser and his mother) finally found a mark."
Skip the details of what he said... All we need to know is that what he said in his statements to police, didn't match-up to what he said on the stand.
And assuming that there's a police report somewhere, didn't Leno break the law?
It's either filing a false police report, or perjury.