Non handicapped person who uses handicapped spot?
 

A couple months ago, I saw someone using a handicapped parking space who obviously didn't have a tag or was handicapped. Is there some way to report this or is this something that an officer physically has to see being committed?

Try getting the non-emergency number in your area and report it when you see it, or just call 911. If it's not busy, most departments will dispatch an Officer out there to check it out and hopefully issue a ticket for the offense.