You have an enhanced duty to report child abuse if you're described by Penal Code Section 22.04(b). Penal Code Section 22.04 defines the Injury to a Child statute., and subsection (b) says you have an enhanced duty to report if (1) you have a legal or statutory duty to act in defense of the child (like a teacher or other professional); or (2) you have assumed care, custody, or control of a child (this covers parents and guardians in addition to babysitters or anyone else who is taking care of the child).