As an elementary education teacher, it is a duty of ours, by law, to report any suspected child abuse or neglect as well as any threats of child abuse or neglect too. If you have to make a report you do not need to worry about criminal liability. However, if there was suspicion on your part and you did not report you can face criminal charges.
The Wisconsin Department of Children and Families says a mandatory reporter found not filing a report when there was due suspicion could face anywhere from a $1000 fine to 6 months in prison. (http://dcf.wisconsin.gov/children/cps/progserv/manrpts.HTM) This is why it is always best to report suspicions you may have and let child protective services decide whether it needs to be looked into or not. It is always better to be safe than sorry, especially when a child's safety depends upon it.
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