Section — Wouters, Manual of Moral Theology
V. On the Receiver
1003.
A receiver is he who, by providing refuge, security, or protection to an evil-doer, influences that one's damaging act. Receivers are, for example: 1° those who deliberately hide or buy stolen things; 2° those who conceal the goods of those who have ceded their goods in court or are about to do so; 3° one who receives or protects a thief formally, as is said, for example for the concealment of the theft; but not one who receives or protects him materially, for example as a wretched man, etc. (St. Alphonsus, III, 568).
He is bound to repair the damages inflicted just as the participant, of whom it will now be said.