"No Hamas tunnels here!" "What about that one?"

From Newsweek:

Najah Abd Rabo shook her head and said Israeli actions were beyond comprehension. "They were claiming there are tunnels under here," she said. "There aren't any tunnels around here, we are not resistance," she said. Yet not more than 20 feet away from Najah, there was just such a tunnel, which Israeli troops had unearthed. Right in the middle of the road, it had a convincingly camouflaged roof that matched the rest of the road. Inside it was shored up with timbers and concrete.

A case of "eyewitness" lying, or a case of Hamas knowingly putting civilians at risk?

Probably both. It is hard to be completely ignorant of "civilians" popping up out of the street in front of your home.