Persons required to make report; when and to whom reports are required; penalty for failure to make report

1. Except as otherwise provided in subsection 2 and NRS 432C.120, any person who knows or has reasonable cause to believe that a child is a commercially sexually exploited child may report the commercial sexual exploitation of the child to an agency which provides child welfare services. 2. Except as otherwise provided in NRS 432C.120, any person who is required to make a report pursuant to NRS 432B.220 and who, in his or her professional capacity, knows or has reasonable cause to believe that a child is a commercially sexually exploited child shall: (a) Report the commercial sexual exploitation of the child to an agency which provides child welfare services; and (b) Make such a report as soon as reasonably practicable but not later than 24 hours after the person knows or has reasonable cause to believe that the child is a commercially sexually exploited child. 3. If an alleged perpetrator of the commercial sexual exploitation of a child is or is alleged to be present with the child, or if the child is otherwise in imminent danger, any person who knows or has reasonable cause to believe that a child is a commercially sexually exploited child, including, without limitation, a person who is required to make a report pursuant to NRS 432B.220 shall immediately contact a law enforcement agency to report the commercial sexual exploitation of the child. Failure to make such a report is a misdemeanor. 4. Any person who knowingly and willfully violates the provisions of subsection 2 is guilty of: (a) For the first violation, a misdemeanor. (b) For each subsequent violation, a gross misdemeanor.