(A) Whenever the driver of a vehicle is physically incapable of making an immediate report of an accident as required in § 72.006 and there was another occupant in the vehicle at the time of the accident capable of making a report, such occupant shall make or cause to be made such report not made by the driver.
(B) Whenever the driver is physically incapable of making a written report of an accident as required by law and such driver is not the owner of the vehicle then the owner of the vehicle involved in such accident shall within five days after learning of the accident make such report not made by the driver.
(W.Va. Code § 17C-4-8) (1986 Code, § 331.07) Penalty, see § 72.999