606.105   FALSE REPORT OF CHILD ABUSE OR NEGLECT.
   (a)   As used in this section:
      (1)   "Adult" and "child" have the same meanings as in Ohio R.C. 2151.011.
      (2)   "Delinquent child" has the same meaning as in Ohio R.C. 2152.02.
      (3)   "Act of terrorism" has the same meaning as in Ohio R.C. 2909.21.
   (b)   No person, with purpose to hinder the discovery, apprehension, prosecution, conviction or punishment of another for crime, or to assist another to benefit from the commission of a crime, and no person, with purpose to hinder the discovery, apprehension or prosecution of a child, or the adjudication of a child as a delinquent child, or the disposition of a child, for an act that if committed by an adult would be a crime, or to assist a child to benefit from the commission of an act that if committed by an adult would be a crime, shall do any of the following:
      (1)   Harbor or conceal the other person or child;
      (2)   Provide the other person or child with money, transportation, a weapon, a disguise or other means of avoiding discovery or apprehension;
      (3)   Warn the other person or child of impending discovery or apprehension;
      (4)   Destroy or conceal physical evidence of the crime or act, or induce any person to withhold testimony or information or to elude legal process summoning the person to testify or supply evidence;
      (5)   Communicate false information to any person;
      (6)   Prevent or obstruct any person, by means of force, intimidation, or deception, from performing any act to aid in the discovery, apprehension, or prosecution of the other person or child.
   (b)   A person may be prosecuted for, and may be convicted of or adjudicated a delinquent child for committing, a violation of subsection (a) hereof regardless of whether the person or child aided ultimately is apprehended for, is charged with, is convicted of, pleads guilty to, or is adjudicated a delinquent child for committing the crime or act the person or child aided committed. The crime or act the person or child aided committed shall be used under subsection (c) hereof in determining the penalty for violation of subsection (a) hereof, regardless of whether the person or child aided ultimately is apprehended for, is charge with, is convicted of, pleads guilty to, or is adjudicated a delinquent child for committing the crime or act the person or child aided committed.
   (c)   Whoever violates this section is guilty of obstructing justice. If the crime committed by the person aided is a misdemeanor, or if the act committed by the child aided would be a misdemeanor if committed by an adult, obstructing justice is a misdemeanor of the same degree as the crime committed by the person aided or a misdemeanor of the same degree that the act committed by the child aided would be if committed by an adult.
(ORC 2921.32)