What does it have to do with not reporting crimes that occur. What does that have to do with religious exemptions from doing so.
Many laws have been changed because they were actually immoral and wrong. Slavery was once legal, but has always been wrong. Eventually, laws that made it legal were changed, because it was wrong
It has always been wrong to have sex with children. There are laws requiring most people who have contact with children to report even the suspicion of sexual abuse against them. There is a legal exemption for priests. That exemption is immoral and wrong. It allows crimes against children to continue, even though they are known, but are not reported due to that exemption.
Immoral laws must be changed. Immoral laws should not be followed. If slavery was legal, would you own slaves? If it was not illegal to have sex with children, would you have sex with children.
It is legal for priests not to report people who confess they have had sex with children. That is an immoral law, because the safety and personal rights of a third party are involved. It is against the law to have sex with children. There should be no exemptions from reporting known violations of such laws. Not for anyone.
You say you follow the laws. Are there no possible laws you would not refuse to follow? There certainly are for me.
Legalism can lead to harm to innocent victims. That is the real question here. Are you, then, a legalist?