In case anyone else stumbles across this. Apple has updated their guidelines and the now relevant topic is 5.1.5:
5.1.5 Location Services
Use Location services in your app only when it is directly relevant to the features and services provided by the app. Location-based APIs shouldn’t be used to provide emergency services or autonomous control over vehicles, aircraft, and other devices, except for small devices such as lightweight drones and toys, or remote control car alarm systems, etc. Ensure that you notify and obtain consent before collecting, transmitting, or using location data. If your app uses location services, be sure to explain the purpose in your app; refer to the Human Interface Guidelines for best practices on doing so.
The other answer is still accurate: You cannot provide a location-based service that integrates with emergency services (police). (unless, in the times of Covid, you work for Apple)