Whether the whistleblower will bear legal responsibility depends on whether the report is malicious. If not, there is no need to bear legal responsibility; if it is a malicious report, the party being reported can sue the reporter for false accusation and frame-up.
The law stipulates: Whoever fabricates facts to frame others with the intention of causing others to be held criminally responsible, and the circumstances are serious, shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or surveillance; if serious consequences are caused, he shall be sentenced to not less than three years and ten years. The following is a term of imprisonment. Any state functionary who commits the crime in the preceding paragraph shall be severely punished. If there is no intentional frame-up, but false accusation or frame-up, the provisions of the first two paragraphs shall not apply.
Legal Basis
Article 243 of the "Criminal Law of the People's Republic of China"* * *The crime of false accusation and frame-up is to fabricate facts and falsely accuse and frame others with the intention of subjecting others to criminal prosecution. If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not more than three years, criminal detention or surveillance; if serious consequences are caused, he shall be sentenced to fixed-term imprisonment of not less than three years and not more than ten years. Any state functionary who commits the crime in the preceding paragraph shall be severely punished. If there is no intentional frame-up, but false accusation or frame-up, the provisions of the first two paragraphs shall not apply.