41-3-207. Penalty for failure to report. (1) Any person, official, or institution required by 41-3-201 to report known or suspected child abuse or neglect who fails to do so or who prevents another person from reasonably doing so is civilly liable for the damages proximately caused by the act or omission.

(2) Except as provided in subsection (3), any person or official required by 41-3-201 to report known or suspected child abuse or neglect who purposely or knowingly fails to report known child abuse or neglect or purposely or knowingly prevents another person from making a report is guilty of a misdemeanor.

(3) Any person or official required by 41-3-201 to report known or suspected sexual abuse or sexual exploitation who purposely or knowingly fails to report known sexual abuse or sexual exploitation of a child or purposely or knowingly prevents another person from making a report is guilty of a felony and shall be imprisoned in the state prison for a term not to exceed 5 years or fined an amount not to exceed $10,000, or both.