LEGALITIES
Indiana Code 31-33-5. Duty to Report Child Abuse or Neglect
http://www.in.gov/legislative/ic/code/title31/ar33/ch5.html

IC 31-33-22-1 is the statute that makes it a Class B misdemeanor to fail to report suspected abuse:
http://www.in.gov/legislative/ic/code/title31/ar33/ch22.html

IC 31-9-2-133 defines a child "victim of child abuse or neglect" required to be reported by IC 31-33-5 as a "child in need of services" as described in IC 31-34-1-3
http://www.in.gov/legislative/ic/code/title31/ar9/ch2.html

IC 31-34-1-3 says a child is a "child in need of services" if the child is a victim of a sex offense under IC 35-42-4-3
http://www.in.gov/legislative/ic/code/title31/ar34/ch1.html

Indiana Code 35-42-1-3 makes sex with a minor younger than 14 a felony and classifies it as "child molesting:"
http://www.in.gov/legislative/ic/code/title35/ar42/ch4.html