(a) Any person, official or institution required by this subchapter to report a case of alleged child abuse, sexual abuse or neglect, or to perform any other act, who knowingly fails to do so, shall be guilty of a misdemeanor and shall be fined not more than $1,000 or imprisoned not more than one year, or both.
(b) Any person, official, or institution required by this subchapter to report a case of alleged child abuse, sexual abuse, or neglect against a child and who knowingly fails to report an offense committed against a child under title 14, chapter 3A, §§ 133, 135, 136, or 137; chapter 23A; or chapter 24, §§ 506(1) or 507 is guilty of a felony and shall be punished by a fine of not less than $5,000, but not more than $10,000, or a term of imprisonment of not less than two years, but not more than five years, or both fine and imprisonment. A violation of this subsection is a crime of moral turpitude.