Could /not advised. The abuse hotlines in many states will take reports from anyone & generally provide autonimity. However, ill advised as it is, smoking around kids is not illegal and would not generate an investigation. The states allow parents to make a varety of bad decisions without stepping in & this is one example. I tell parents & grandparents the best gift they can give a child they love is to stop smoking.
Yes. You can report it, but the authorities may not take the report if the smoking person isn't responsible for the care of the child at the time.