Discuss the legal implications of harbouring an offender as outlined in Indian Penal Code (IPC 1860) Section 212: Harbouring offender and their relevant Bharatiya Nyaya Sanhita 2023 (BNS 2023) code reference.

{'IPC Section': '212', 'IPC Heading': 'Harbouring offender', 'IPC Descriptions': ' Indian Penal Code, 1860 
212.
Harboring offender 
Whenever an offence
has been committed, whoever harbors or conceals a person whom he knows or has
reason to believe to be the offender, with the intention of screening him from
legal punishment;
if a capital offence
shall, if the offence is punishable with death, be punished with imprisonment
of either description for a term which may extend to five years, and shall also
be liable to fine;
if punishable with
imprisonment for life, or with imprisonment and if the offence is punishable
with 104[imprisonment for life], or with imprisonment which may
extend to ten years, shall be punished with imprisonment of either description
for a term which may extend to three years, and shall also be liable to fine;
and if the offence is
punishable with imprisonment which may extend to one year, and not to ten
years, shall be punished with imprisonment of the description provided for the
offence for a term which may extend to onefourth part of the longest term of
imprisonment provided for the offence, or with fine, or with both.
 108  ["Offence" in this section includes any act
committed at any place out of 109[India], which, if committed in 109[India],
would be punishable under any of the following sections, namely, 302, 304, 382,
392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459
and 460; and every such act shall, for the purposes of this section, be deemed
to be punishable as if the accused person had been guilty of it in 3[India].] 
Exception  This provision shall not extend to any case in which the
harbor or concealment is by the husband or wife of the offender. 
Illustration
A, knowing that B has
committed dacoity, knowingly conceals B in order to screen him from legal
punishment. Here, as B is liable to 104[imprisonment for life], A is
liable to imprisonment of either description for a term not exceeding three
years, and is also liable to fine.', 'BNS Section': '249', 'BNS Heading': 'Harbouring offender', 'BNS description': 'The Bharatiya Nyaya Sanhita, 2023
249. Harbouring offender.
Whenever an offence has been committed, whoever harbours or conceals a person whom he knows or has reason to believe to be the offender, with the intention of screening him from legal punishment shall,
(a) if the offence is punishable with death, be punished with imprisonment of either description for a term which may extend to five years, and shall also be liable to fine;
(b) if the offence is punishable with imprisonment for life, or with imprisonment which may extend to ten years, be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine;
(c) if the offence is punishable with imprisonment which may extend to one year, and not to ten years, be punished with imprisonment of the description provided for the offence for a term which may extend to onefourth part of the longest term of imprisonment provided for the offence, or with fine, or with both.
Explanation."Offence" in this section includes any act committed at any place out of India, which, if committed in India, would be punishable under any of the following sections, namely, 103, 105, 307, subsections (2), (3) and (4) of section 309, subsections (2), (3), (4) and (5) of section 310, 311, 312, clauses (f) and (g) of section 326, subsections (4), (6), (7) and (8) of section 331, clauses (a) and (b) of section 332 and every such act shall, for the purposes of this section, be deemed to be punishable as if the accused person had been guilty of it in India.
Exception.This section shall not extend to any case in which the harbour or concealment is by the spouse of the offender.
Illustration.
A, knowing that B has committed dacoity, knowingly conceals B in order to screen him from legal punishment. Here, as B is liable to imprisonment for life, A is liable to imprisonment of either description for a term not exceeding three years, and is also liable to fine.'}