Section 38.171 - Failure to Report Felony(a) A person commits an offense if the person:(1) observes the commission of a felony under circumstances in which a reasonable person would believe that an offense had been committed in which serious bodily injury or death may have resulted; and(2) fails to immediately report the commission of the offense to a peace officer or law enforcement agency under circumstances in which: (A) a reasonable person would believe that the commission of the offense had not been reported; and(B) the person could immediately report the commission of the offense without placing himself or herself in danger of suffering serious bodily injury or death.(b) An offense under this section is a Class A misdemeanor.Added by Acts 2003, 78th Leg., ch. 1009, Sec. 2, eff. 9/1/2003.