Trust me, as a police officer I would not generate a report for someone backing into a tree. We don't even do reports with accidents between more than one car unless someone is seriously injured, killed, or an arrest is made. Insurance companies do their own investigations even though they would love it if we would do it for them.. If we made reports for all the accidents that occurred we would not have a spare second for our donut runs...
That last part was a joke of course, we would always make time for that.
Now what the OP is describing is a criminal offense.
More than likely the charge would be "Reckless Damage" here in Texas.
Class C Misdemeanor... A ticket, if the offender is located. But the insurance companies sure do like reports. Just not necessary for them to do their jobs.