Typically, a mandatory reporting law will also have a clause that states:

“The duties of mandated reporters are individual and no supervisor or administrator shall impede or inhibit the reporting duties, and no person making the report shall be subject to any sanction for making the report.”

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Generally, if there is someone who has impeded or inhibited reporting they should be reported to the police for inhibiting the reporting.

With children, abuse includes:

 Sexual exploitation of a minor
 Invasion of privacy

Abuse can include asking inappropriate sexually charged questions of a minor.

If there was more reporting of inappropriate communication and more reporting every time someone was threatened and told not to report (especially since that sometimes happens in writing), you would get a lot less sexual exploitation by inappropriate verbal contacts and a great deal fewer threats.

Prior post on this point.