Yes, I think that could apply ... if, for example, a person furnished an alibi for someone and knew full well that the someone was not with them at the time when and where they said they were. The charge brought against [the accused] is that [he/she] assisted [the principal offender] after [he/she] committed the crime of [nature of crime] and gave that assistance with knowledge that [the principal offender] had committed that crime. I guess the kicker would be whether the alibi-provider knew that the someone had committed the crime. Or if the alibi-provider was covering because the someone had said "I didn't do it, but I can't prove where I was and they will come after me because of that". Then maybe the alibi-provider might visit a clairvoyant, just to be sure that the someone did not do the crime. Then the alibi-provider could convince his/herself that he/she was not acting as an accessory.