Uniform Code of Military Justice
Article 119. Failure to Report Certain Serious Offenses.
(a) A person subject to this Code is guilty under this Article when—
(i) the person has actual knowledge that a serious offense specified in subsection (b) has occurred or is ongoing;
(ii) the person has a specific legal or official military duty to report that offense;
(iii) the person has a reasonable means to report it to competent authority; and
(iv) the person knowingly and willfully fails to do so.
(b) This Article applies only to murder, treason, espionage, sabotage, mutiny, kidnapping, sexual assault, an offense causing or creating an imminent risk of death or serious bodily harm, or another offense expressly designated by controlling law as subject to a mandatory reporting duty.
(c) This Article does not require disclosure of information protected by attorney-client privilege, a lawful judicial privilege, or another protection that controlling law makes nondisclosable.
(d) Mere rumor, suspicion, or unverified accusation does not establish actual knowledge.
(e) A person guilty under this Article shall be punished as a court-martial may direct.