Whenever the driver of a vehicle is physically incapable of making a required accident report and if there was another occupant in the vehicle at the time of the accident capable of making a report, the occupant shall make or cause to be made the report. If the driver fails for any reason to make the report, the owner of the vehicle involved in the accident shall, as soon as he or she learns of the accident, make the report.
(`70 Code, § 13-173)