How to report fraud unemployment....

I just saw a post ab someone asking if it’s illegal to receive unemployment while working full time. Well, my cousins boyfriend is doing this. He works full time which is 40+ hours a week at a bank and he’s also receiving unemployment. I had no idea it was illegal until I saw that post. Should I report him? Because, he is literally taking away from people who need it more than he does 🤦🏼‍♀️