(1) A person commits the offense of failure of a vehicle occupant to make a collision report if:
(a) The person is an occupant, other than the driver, of a vehicle at a time when the vehicle is involved in a collision required to be reported under ORS 811.720;
(b) The driver of the vehicle is physically incapable of making a collision report required under ORS 811.725; and
(c) The occupant does not make the collision report or cause the collision report to be made.
(2) This section does not require an occupant of a vehicle who is not a driver to provide proof of compliance with financial responsibility requirements.
(3) The offense described in this section, failure of a vehicle occupant to make a collision report, is a Class B traffic violation.