The OP is asking about criminal sanctions, but it seems to me the bulk of the responses are discussing whether there is any civil liability for a failure to rescue.
I think there are only a very few states currently imposing a criminal penalty for failing to report or rescue the victim of an emergency. More states criminalize the failure to report instances of specific victims of specific crimes – that is, anyone who is aware of a minor who is the victim of sexual assault, for instance, must report it or face criminal penalties.