Willful failure to report (having a reasonable suspicion of abuse and deciding not to report it may be punished. The penalties for failure to report have been increased under the new CPSL amendments.

The first offense of willful failure to report is a second-degree misdemeanor. Penalties are increased to a third-degree felony if the mandated reporter willfully fails to report child abuse that is a felony of the first degree or higher and the mandated reporter has direct knowledge of the nature of the abuse. For multiple offenses, a felony of the third degree is committed, increasing if the abuse of the child is a felony of the first degree or higher.

If willful failure to report continues, while the mandated reporter knows or has reasonable cause to believe the child is being actively abused, the offense is considered a first-degree misdemeanor except when the abuse to the child constitutes a felony of the first degree or higher. In this instance the penalty is a felony of the third degree.