Arkansas Code
Subchapter 2 - Accident Reports
§ 27-53-203. Incapacity to make report

(a) Whenever the driver of a vehicle is physically incapable of reporting an accident, as required by § 27-53-202(a), and 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.
(b) Whenever the driver of any taxicab, bus, or other motor vehicle carrying passengers for hire is physically incapable of reporting an accident, as required by § 27-53-202(b), it shall be the duty of the person in charge of the nearest office of the taxicab company, bus company, or other motor vehicle public carrier to make the report or cause it to be made.