The 50-year-old Passion of the Christ director was pulled over for speeding at 80 mph on the Pacific Coast Highway in Malibu, California, where the limit is 55 mph.
He failed both breath and field sobriety tests and spent seven hours locked up before being released on $5,000 bail.
According to the incident report by Los Angeles County Deputy James Mee, obtained by TMZ.com, the actor repeatedly said, "My life is f**ked" before launching into an anti-Semitic outburst.
The report claims Gibson said, "F**king Jews. The Jews are responsible for all the wars in the world. Are you a Jew?"
The actor is also reported to have threatened, "You motherf**ker. I'm going to f**k you" to the deputy.
Mee's report adds the allegation that Gibson told officers he "owns Malibu" and the star would spend all his money "to get even with me."
He is also believed to have said to a female officer on the scene, "What do you think you're looking at, sugar t**ts?"
Deputy Mee had originally written an eight-page report on the arrest but the sheriff's department deemed its content too "inflammatory" to release and would merely serve to incite "Jewish hatred."
Los Angeles police would neither confirm nor deny the contents of the report and Gibson's representative Alan Nierob was unavailable for comment.
The actor, a dedicated Catholic, has had to fend off anti-Semitic allegations before, after the release of his controversial 2004 film The Passion of the Christ.
His case will be further investigated but no court date has been set.
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