The article analyses the obligations of state and local government institutions, as well as public and private schools and educational institutions, regarding the necessity of taking appropriate actions to report and prevent the erasure of traces and evidence of prohibited acts. The publication discusses legal regulations governing these actions, identifies the entities required to respond based on the offender’s age, and provides an analysis of the terms crime and misdemeanour, highlighting key differences. Additionally, the article examines the concept of tax crime and distinguishes it from a tax misdemeanour. It also analyses criminal liability based on the offender’s age and the nature of the prohibited act. Definitions of trace and evidence are presented, along with procedures for securing them. In the summing-up, the article provides a comparative analysis of legal provisions regarding the obligation to report and prevent the erasure of traces and evidence of prohibited acts, drawing de lege ferenda conclusions.
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