Section 21 in The Protection of Children from Sexual Offences Act, 2012
21. Punishment for failure to report or record a case.—
(1)Any person, who fails to report the commission of an offence under sub-section (1) of section 19 or section 20 or who fails to record such offence under sub-section (2) of section 19 shall be punished with imprisonment of either description which may extend to six months or with fine or with both.(2)Any person, being in-charge of any company or an institution (by whatever name called) who fails to report the commission of an offence under sub-section (1) of section 19 in respect of a subordinate under his control, shall be punished with imprisonment for a term which may extend to one year and with fine.(3)The provisions of sub-section (1) shall not apply to a child under this Act.
