(a) A person commits the offense of compounding if he or she:
(1) Solicits, accepts, or agrees to accept any pecuniary benefit as consideration for refraining from reporting to a law enforcement authority the commission or suspected commission of any offense or information relating to an offense; or
(2) Offers, confers, or agrees to confer a benefit and the receipt of the benefit is prohibited by this section.
(b) Compounding is a:
(1) Class B felony if the offense concealed is a Class Y felony;
(2) Class C felony if the offense concealed is a Class A felony;
(3) Class D felony if the offense concealed is:
(A) A Class B felony;
(B) A Class C felony;
(C) A Class D felony; or
(D) An unclassified felony; or
(4) Class B misdemeanor if the offense concealed is a misdemeanor of any class.
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