Not in Texas. If you do not report directly to law enforcement, you are yourself guilty of a crime. I tend to believe that is also the case in Pennsylvania.
It must not be the case in Pennsylvania because McQueary did not report the act and still has not been indicted.
In some states, "mandated reporters" must report things like this to the police. That includes nurses, teachers, EMTs, doctors and members of management. I don't think that McQueary would be considered a "mandated reporter" in this case but all of the others above him would be.