^For a general discussion of this offence from an American viewpoint, see William Lawrence Clark, A Treatise on the Law of Crimes, Hein, 1996, para. 439 pp. 679 – 680
^ See United States v. Johnson, 546 F.2d 1225 (5th Cir. 1977) at 1227 ("The mere failure to report a felony is not sufficient to constitute a violation of 18 U.S.C.A. § 4.")