Despite attorney Mark Heller's best efforts, Lindsay Lohan refuses to accept a plea bargain in that case where she supposedly lied to the cops. This will end well.

Law enforcement officials told TMZ that Lohan may have been drinking at the time she crashed a Porsche, which she later claimed not to be driving. A bottle was found next to the car, and Lohan allegedly smelled like booze -- but she was never given any sobriety tests. (Really, boys in blue?)

The Santa Monica City Attorney was slated to offer Lohan mandatory AA meetings, 30 days of residential rehab (down four months from the original plea offer) and "closely monitored" community service, which Lohan would be able to complete in New York if she wanted to.

The L.A. City attorney, who was handling her necklace theft case, wanted jail time for Lohan because lying to cops was a violation of her probation for that case, but prosecutors may have backed down.

The plea they offered seemed like one helluva deal, but Lohan and Heller threw all those options out.

The L.A. and Santa Monica City prosecutors had a phone meeting with Heller yesterday and he rejected every offer they put on the table. And while his legal acumen has certainly been in question, this time he may not have had a choice -- because it's Lindsay who won't budge, saying taking the plea would be "punishment for something I didn't do."

Despite there being a lot of evidence -- and witness testimony -- that indicates otherwise.

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