law: 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.
  
  revisions of sub-section (1) shall not apply to a child under this Act