Code
(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.
