The actress filed a formal complaint with French police on Monday, alleging she was sexually assaulted by Depardieu, a 69-year-old icon in the French film industry, according to French radio.
Gerard was nominated for the Academy Award for Best Actor back in 1991 for his work in Cyrano de Bergerac.
Depardieu "absolutely" denies the allegations. Her agent said she was left "devastated" by the attack.
Depardieu (69), who is one of France's most prolific and prominent actors, has been in almost 170 movies and gained worldwide recognition in 1990 with his starring role in the English language comedy Green Card in which he starred with Andie MacDowell.
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According to the BBC, the unnamed actress initially made a statement to police in Lambesc, southern France, and the case was then passed to prosecutors in Paris.
Depardieu's lawyer, Herve Temime, has shot down her claims, stating he is convinced his client will be exonerated of any crime upon the completion of an investigation.
"I have strong elements to show that no offense took place", Temime said, adding that the offense was "the opposite" of Depardieu's personality. In January, Catherine Deneuve and 99 other French women signed an open letter published in Le Monde, saying the Me Too movement was going too far and promoted a new "puritanism" against French traditions. "But we are also clear-eyed enough not to confuse an awkward attempt to pick someone up with a sexual attack", the letter continued, CBS News reports.
Depardieu has appeared in 200 films over six decades and holds a rare position as a French actor who is known in Hollywood.