Can people be reported for claiming to be high in game?

I get people like this from time to time. We all know the type. Says they're high (probably never touched the Devil's Lettuce once in their life), don't try to win (wouldn't care if it was normals, but don't do this in ranked please), and then get toxic when people get mad at them. If players are responsible to make sure their devices work and will be punished if they leave a game due to their PC stopping (I know it gives you chances, but you still get a strike and an LP loss) then why aren't players responsible to play with a normal state of mind?
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