355.07  ACCIDENT REPORTS.
   (a)   The operator of a snowmobile, off-highway motorcycle, or all purpose vehicle involved in any accident resulting in bodily injury to or death of any person or damage to the property of any person in excess of one hundred dollars ($100.00) shall report the accident within forty-eight hours to the Chief of Police, and, within thirty days, shall forward a written report of the accident to the Ohio Registrar of Motor Vehicles on a form prescribed by the Registrar.  If the operator is physically incapable of making the reports and there is another participant in the accident not so incapacitated, the participant shall make the reports.  In the event that there is no other participant, and the operator is other than the owner, the owner, within the prescribed periods of time, shall make the reports.
   Any law enforcement officer or other person authorized by Ohio R.C. 4519.42 and 4519.43, who investigates or receives information of an accident involving a snowmobile, off- highway motorcycle, or all purpose vehicle shall forward to the Registrar a written report of the accident within forty-eight hours.  (ORC 4519.46)
   (b)   Whoever violates this section is guilty of a minor misdemeanor on a first offense; on a second offense within one year after the first offense, the person is guilty of a misdemeanor of the fourth degree; on each subsequent offense within one year after the first offense, the person is guilty of a misdemeanor of the third degree.