Is your homework in shreds and the dog chewing something? Then you can incriminate poor Fido for eating your homework. To incriminate someone (or some dog) of a crime, is more than just accusing them; it's offering some evidence they're guilty.
To incriminate someone is to show or prove their guilt with "incriminating evidence." Some famous historical examples of incriminating evidence: When President Nixon declared "I am not a crook," those pesky Watergate tapes suggested otherwise. Or when Lady Macbeth couldn't stop washing her imaginary blood-stained hands? Hmmmm.... Pretty incriminating.