Ark. Code Ann. § 27-19-509: Incapacity to report

(a) An accident report is not required under this subchapter from any person who is physically incapable of making a report during the period of incapacity.

(b) If any driver is physically incapable of making a required accident report and is not the owner of the vehicle involved in the accident, then the owner of the vehicle shall, within five (5) days after he or she learns of the accident, make the report not made by the driver.