PEN §152.3: (a) Any person who reasonably believes that he or she has observed the commission of any of the following offenses where the victim is a child under 14 years of age shall notify a peace officer, as de

(a) Any person who reasonably believes that he or she has observed the commission of any of the following offenses where the victim is a child under 14 years of age shall notify a peace officer, as defined in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2: (1) Murder. (2) Rape. (3) A violation of paragraph (1) of subdivision (b) of Section 288 of the Penal Code. (b) This section shall not be construed to affect privileged relationships as provided by law. (c) The duty to notify a peace officer imposed pursuant to subdivision (a) is satisfied if the notification or an attempt to provide notice is made by telephone or any other means. (d) Failure to notify as required pursuant to subdivision (a) is a misdemeanor and is punishable by a fine of not more than one thousand five hundred dollars ($1,500), by imprisonment in a county jail for not more than six months, or by both that fine and imprisonment. (e) The requirements of this section shall not apply to the following: (1) A person who is related to either the victim or the offender, including a spouse, parent, child, brother, sister, grandparent, grandchild, or other person related by consanguinity or affinity. (2) A person who fails to report based on a reasonable mistake of fact. (3) A person who fails to report based on a reasonable fear for his or her own safety or for the safety of his or her family.