s 16 Failure to report offences
16.—(1) Any person who, knowing or having reasonable cause to believe that another person is guilty of any offence included for the time being in the Second Schedule, fails to report the same to a police officer at the earliest possible opportunity shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding 5 years. (2) Where any person is charged with an offence under subsection (1), the burden of proving that there was no opportunity of making a report to a police officer, or that such a report was, in fact, made by him at the earliest possible opportunity, shall lie on the accused. (3) Subsection (1) shall not apply to communications made by a client to an advocate and solicitor which are protected from disclosure under section 128 of the Evidence Act 1893.