(a) Every employer shall keep a record of all injuries, fatal, or otherwise, received by its employees in the course of their employment. Within 48 hours after notice is received, or should have been received by the employer of an accident resulting in personal injury, which shall cause a loss of time from regular duties beyond the working day or shift on which the accident occurred, or which shall require medical attention beyond ordinary first aid or more than two treatments by a physician or person rendering first aid, a report thereof shall be made in writing by the employer to the administrator of the Workers' Compensation Administration upon forms, procured from the officer of the Workers' Compensation Administration for that purpose. Such report shall state the name and nature of the business of the employer, the location of its establishment or place of work, the name, address and occupation of the injured and such other information as may be required by the administrator. An employer shall furnish a report of an occupational disease incurred by an employee in the course of his or her employment upon the same form. Upon receiving a report, the administrator, within 48 hours, shall provide the injured employee, or in the case of death, his or her dependents with a written statement of their rights under this chapter, in a form prescribed by the administrator.
(b) An employer who refuses or neglects to make a report as required by this section shall be guilty of a misdemeanor, punishable by a fine of not more than two thousand dollars ($2,000). The administrator may, after a hearing, impose a penalty of not more than five thousand dollars ($5,000) upon an employer who refuses or neglects to make such a report.
(c) The Workers' Compensation Administration is hereby authorized to promulgate the rules and regulations necessary to carry out the provisions of this section.