(a) A person commits an offense if:
(1) the actor observes the commission or attempted commission of an offense under circumstances in which a reasonable person would believe that an offense of a sexual or assaultive nature was being committed or was about to be committed against a child;
(2) the actor fails to assist the child or immediately report the commission of the offense to a peace officer or law enforcement agency; and
(3) the actor could assist the child or immediately report the commission of the offense without placing the actor in danger of suffering serious bodily injury or death.
(b) An offense under this section is a felony of the third degree.
(c) If conduct that constitutes an offense under this section also constitutes an offense under any other law, the actor may be prosecuted under this section, the other law, or both.