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When a duty to act is statutory, it usually concerns a government interest that is paramount. Some common examples of statutory duties to act are the duty to file state or federal tax returns, 1 the duty of health-care personnel to report gunshot wounds, 2 and the duty to report child abuse. 3
Figure 4.3 Kentucky Revised Statutes
At common law, it was not criminal to stand by and refuse to help someone in danger. Some states supersedethe common law by enacting Good Samaritan statutes that create a duty to assist those involved in an accident or emergency situation. Good Samaritan statutes typically contain provisions that insulate the actor from liability exposure when providing assistance. 4
Figure 4.4 Minnesota Good Samaritan Law
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