(1) A person commits the offense of compounding if he or she: 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.
(3) Compounding is a: Class B felony if the offense concealed is a Class Y felony;
(4) Class C felony if the offense concealed is a Class A felony;
(5) Class D felony if the offense concealed is: A Class B felony;
(6) A Class C felony;
(7) A Class D felony; or
(8) An unclassified felony; or
(9) Class B misdemeanor if the offense concealed is a misdemeanor of any class.