Employer's report of injury--Failure to report as misdemeanor

An employer covered by the provisions of this title who has knowledge of an injury that requires medical treatment other than minor first aid or that incapacitates the employee for seven or more calendar days shall file a written report with: (1) The Department of Labor and Regulation when the employer is self-insured under § 62-5-5 ; or (2) The employer's insurer when the employer has insured the liability under § 62-5-2 or