77.07       ACCIDENT REPORTS.
Whenever an ATV, UTV, or snowmobile is involved in an accident resulting in injury or death to anyone or property damage amounting to two hundred dollars ($200.00) or more, either the operator or someone acting for the operator shall immediately notify a law enforcement officer and shall file an accident report within forty-eight (48) hours, in accordance with State law.
(Code of Iowa, Sec. 321G.10)