(a) Except as provided by Subsections (b) and (c) and Section 261.405, a report shall be made to:
(1) a law enforcement agency;
(2) the department; or
(3) the state agency that operates, licenses, certifies, or registers the facility in which the alleged abuse or neglect occurred.
(b) A report may be made to the Texas Juvenile Justice Department instead of the entities listed under Subsection (a) if the report is based on information provided by a child while under the supervision of the Texas Juvenile Justice Department concerning the child's alleged abuse of another child.
(c) Notwithstanding Subsection (a), a report, other than a report under Subsection (a)(3) or Section 261.405, must be made to the department if the alleged or suspected abuse or neglect involves a person responsible for the care, custody, or welfare of the child.