Sefer HaMitzvot, Negative Commandments
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שהזהיר המוסת מלשתוק בחובה שידע אותה למסית ממה שיעמוד להעמיד העונש עליו. והוא אמרו יתעלה ולא תכסה עליו ובא הפירוש לא תכסה עליו אם אתה יודע לו חובה אי אתה רשאי לשתוק. (שם, שם):
That He prohibited an incited one from being silent about something incriminating that he knows about the inciter that will bring about the punishment upon him. And that is His, may He be exalted, saying, "and you may not shield him" (Deuteronomy 13:9). And it appears in the explanation (Sifrei Devarim 89:4), "'And you may not shield him' - if you know something incriminating about him, you are not allowed to remain silent." (See Parashat Re'eh; Mishneh Torah, Foreign Worship and Customs of the Nations 5.)