California, United States of America
The following excerpt is from People v. Mejia, D073113 (Cal. App. 2018):
19. Section 32 states: "Every person who, after a felony has been committed, harbors, conceals or aids a principal in such felony, with the intent that said principal may avoid or escape from arrest, trial, conviction or punishment, having knowledge that said principal has committed such felony or has been charged with such felony or convicted thereof, is an accessory to such felony." Lying to police about a completed crime may give rise to liability as an accessory after the fact. (See People v. Plengsangtip (2007) 148 Cal.App.4th 825, 837 ["[A] person generally does not have an obligation to volunteer information to police or to speak with police about a crime. If the person speaks, however, he or she may not affirmatively misrepresent facts concerning the crime, with knowledge the principal committed the crime and with the intent that the principal avoid or escape from arrest, trial, conviction, or punishment."].)
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