Section 12.40.110 - Hearsay evidence in prosecutions for sexual offenses(a) In a prosecution for an offense under AS 11.41.410 - 11.41.458, hearsay evidence of a statement related to the offense, not otherwise admissible, made by a child who is the victim of the offense may be admitted into evidence before the grand jury if(1) the circumstances of the statement indicate its reliability;(2) the child is under 10 years of age when the hearsay evidence is sought to be admitted;(3) additional evidence is introduced to corroborate the statement; and(4) the child testifies at the grand jury proceeding or the child will be available to testify at trial.(b) In this section "statement" means an oral or written assertion or nonverbal conduct if the nonverbal conduct is intended as an assertion.