As Officegirl said.. that's my understanding too but within that there is most likely areas where perspective and judgement come into it.. such as whether one is participating or being an accomplice..
Thank you for your reply Addb. Here's an example. Ever see anyone in grocery store put something in a purse or bag which clearly means he/she isn't going to pay for it? Ever report it? Were you an accomplice? I'm gonna ask. :)