(a) A person, other than the victim, commits the crime of failure to report a violent crime committed against a child if the person

1. (1) witnesses what the person knows or reasonably should know is

   1. (A) the murder or attempted murder of a child by another;
   2. (B) the kidnapping or attempted kidnapping of a child by another;

   3. (C) the sexual penetration or attempted sexual penetration by another

      1. (i) of a child without consent of the child;
      2. (ii) of a child that is mentally incapable;
      3. (iii) of a child that is incapacitated; or
      4. (iv) of a child that is unaware that a sexual act is being committed; or
   4. (D) the assault of a child by another causing serious physical injury to the child;
2. (2) knows or reasonably should know that the child is under 16 years of age; and
3. (3) does not in a timely manner report that crime to a peace officer or law enforcement agency.

(b) In a prosecution under this section, it is an affirmative defense that the defendant

1. (1) did not report in a timely manner because the defendant reasonably believed that doing so would have exposed the defendant or others to a substantial risk of physical injury; or

2. (2) acted to stop the commission of the crime and stopped

   1. (A) the commission of the crime; or
   2. (B) the completion of the crime being attempted.

(c) In this section,

1. (1) “incapacitated” has the meaning given in AS 11.41.470;
2. (2) “mentally incapable” has the meaning given in AS 11.41.470;
3. (3) “sexual act” has the meaning given in AS 11.41.470;
4. (4) “without consent” has the meaning given in AS 11.41.470.