Whenever the driver of a vehicle is physically incapable of making an immediate or a written report of an accident as required in § 70.35, and there was another occupant in the vehicle at the time of the accident capable of making such a report, the occupant shall make or cause to be made the report not made by the driver. If there was no other occupant and if the driver is not the owner of the vehicle, the owner of the vehicle involved in the accident shall, within five days after the accident, make the report not made by the driver.
(IC 9-26-1-6)  Penalty, see § 70.99