Can an officer of the law steal a vehicle and then refuse to file a grand theft auto report implicating himself in the felony?

The officer involved knew the culprit and knew the vehicle was my company car. He witnessed it being dissembled in his neighbor’s backyard but refused to file the report because he stated that he doesn't want to have hard feelings between his neighbor and him. By the officer not filling the report that justifies his involvement in the felony act making him an accomplice in the felony?