Section 100

knows or has reason to suspect that his servant or agent is attempting to commit an offence or is abetting the commission of an offence and fails to take reasonable measures or precautions to prevent the commission of the offence; or

knows or has reason to suspect the commission of an offence by his servant or agent and fails to report the commission of the offence or his suspicion to an officer, -an-authorized-officer or any police officer, is guilty of an offence and shall on conviction be liable to half the penalty provided for the offence.