New York Social Services Code § 420

Penalties for failure to report
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§ 420.  Penalties for failure to report.  1.  Any person, official or\ninstitution required by this title to report a case of suspected child\nabuse or maltreatment who willfully fails to do so shall be guilty of a\nclass A misdemeanor.\n  2.  Any person, official or institution required by this title to\nreport a case of suspected child abuse or maltreatment who knowingly and\nwillfully fails to do so shall be civilly liable for the damages\nproximately caused by such failure.\n

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