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Omitting to denounce solicitation (Can. 2368 § 2)
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Slater, Manual of Moral Theology
Vol. II, Bk. X, Pt. III, Ch. I, E.—Excommunications Reserved to No One
Emittendam.—Compelling them after they have entered freely to make their profession against their will. Canon 2368 V. Fidelis qui scienter omiserit eum a quo sollicitatus fuerit, intra mensem denunciare contra praescriptum Can. 904 incurrit in excommunicationem latae sententiae nemini reservatam, non absolvendus nisi postquam obligationi satisfecerit, aut se satisfacturum serio promiserit. (A member of the faithful who knowingly fails to denounce within a month the person by whom he was solicited, against the prescription of Canon 904, incurs an excommunication latae sententiae reserved to no one, and is not to be absolved until he has satisfied the obligation, or has seriously promised that he will satisfy it.)
Fidelis—He who has been solicited and who refuses to denounce the culprit is subject to this censure, not someone else who knows of the crime. See above on Penance, Chapter XI.
Merkelbach, Pastoral Questions
Ch. V, Question Second: Concerning the Solicitation of a Penitent to Base Things
D. Solicited penitents neglecting to denounce contract excommunication by that very fact. To incur this there is required 1) a certain obligation of denouncing; 2) culpable omission, which supposes knowledge of the obligation, and also of the censure, so that ignorance of this excuses, unless it is affected; 3) the time of one month having elapsed, which runs from the moment at which the solicited person knew the obligation and the time of fulfilling it and the attached censure.
Such a penitent cannot be absolved unless he has made the denunciation, or at least seriously promised to make it; which having been done, he can be absolved by a simple confessor, because the censure is reserved to no one. "But if afterwards, his will changed, he does not denounce, the censure does not revive," says Noldin, Th. M., III, n. 379, "because nothing is had concerning reincidence."