1. A person commits the offense of concealing an offense if he or she:
(1) Confers or agrees to confer any pecuniary benefit or other consideration to any person in consideration of that person's concealing of any offense, refraining from initiating or aiding in the prosecution of an offense, or withholding any evidence thereof; or
(2) Accepts or agrees to accept any pecuniary benefit or other consideration in consideration of his or her concealing any offense, refraining from initiating or aiding in the prosecution of an offense, or withholding any evidence thereof.
2. The offense of concealing an offense is a class A misdemeanor, unless the offense concealed a felony, in which case concealing an offense is a class E felony.