Under OCGA Sec. 33-1-9, aiding in the making of a false statement for the purpose of procuring or attempting to procure the payment of any false or fraudulent claim or other benefit by an insurer would constitute insurance fraud. The bulk of those requirements were met, but the question remains open of whether the insured was or was not entitled to the coverage if the item was stolen from his person as opposed to from a shopping cart. There are so many significant details missing from the account you've shared, that it really only makes sense for us to suggest that your wife consult a criminal defense lawyer with the details of what happened.

It's not believable that the police won't take a report of a robbery, so there must be more to the story. (Pursuant to OCGA Sec. 16-8-40, "A person commits the offense of robbery when, with intent to commit theft, he takes property of another from the person or the immediate presence of another... By sudden snatching." Robbery is punishable by up to twenty years in prison.)