SECTION 1.  Chapter 265 Section 13M of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting the following section:

Section 13N. (a) Any  parent, legal guardian or caretaker who: (i) has knowledge of child abuse or neglect or an accident that resulted in serious bodily injury to or death of that parent’s child, a child under the guardianship of that legal guardian or a child under the care of that caretaker, respectively, and (ii) fails to report such abuse or neglect to the state police or local police or, in the case of an accident resulting in serious bodily injury, to arrange for medical care by a licensed medical professional within 12 hours of such knowledge shall be punished by a fine of up to $7,500 or imprisonment in the state prison for not more than 5 years or by both such fine and imprisonment.

(b)  Any parent, legal guardian or caretaker who: (i) has knowledge that that parent’s child, a child under the guardianship of that legal guardian or a child under the care of that caretaker, respectively, has been missing for more than 24 hours and the child is under the age of 13, and (ii) fails to make a report immediately to the state police or local police shall be punished by a fine of up to $7500 or imprisonment in the state prison for not more than 5 years or by both such fine and imprisonment.

(c)  Any parent, legal guardian or caretaker who: (i) has knowledge that that parent’s child, a child under the guardianship of that legal guardian or a child under the care of that caretaker, respectively, has been missing for more than 24 hours and where the child is under the age of 13 and (ii) fails to make a report immediately to the state police or local police, and the child is found deceased shall be punished by a fine of up to $7,500 or imprisonment in the state prison for not more than 10 years or by both such fine and imprisonment.