I once saw a webpage accusing me of having child porn on my C:\ drive. However, I knew this couldn't be real, as I was using Ubuntu, which doesn't use drive letters to mound partitions (the closest thing Ubuntu has is /, which is the root partition).
A tip to everyone: if the government does accuse you of a crime, they will likely send real law enforcement officers to either interrogate you, or simply arrest you, although this might depend on where you live. Here in America, most cops will not be stupid enough to simply lock your device, as they know you will likely attempt to skip town (leaving your device behind so it can't be used to track you). Instead, they would let you assume you're not a suspend, until they have enough evidence to make an actual arrest.