According to Article 323 of the Federal-Decree-Law No. 31 of 2021, whoever becomes aware of the occurrence of a crime and declines to report this to the competent authorities shall be sentenced to imprisonment for a duration of not more than a year or shall be fined a monetary penalty.
The accused maybe relieved of such punishment if the person who declined to report the crime is a spouse, ascendant, descendant or sibling of the person who committed the crime or a person who is of a status that is equivalent to such relatives by means of matrimonial alliance.
News Source: UAE Public Prosecution