375.07   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 $100 shall report the accident within 48 hours to the Chief of Police, and within 30 days shall forward a written report of the accident to the 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 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.
   (b)   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 48 hours.
(ORC 4519.46)