Except as provided in subsection (4) of this section, any accident occurring on a highway or upon premises open to the public resulting in injury or death to any person is subject to the reporting requirements under the following sections:
Except as provided in subsection (4) of this section, an accident occurring on a highway or upon premises open to the public resulting in damage to the property of any person in excess of $2,500 is subject to the following reporting requirements:
The dollar amount specified in subsection (2) of this section may be increased every five years by the Department of Transportation based upon any increase in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor or its successor during the preceding 12-month period. The amount determined under this subsection shall be rounded to the nearest $100.
(4)
The following are exempt from the reporting requirements of this section:
(a)
Operators of snowmobiles and Class I, Class III and Class IV all-terrain vehicles.
(b)
A law enforcement official acting in the course of official duty if the accident involved a law enforcement official performing a lawful intervention technique or involved a law enforcement official and a person acting during the commission of a criminal offense. As used in this paragraph:
(A)
“Law enforcement official” means a person who is responsible for enforcing the criminal laws of this state or a political subdivision of this state and who is employed or volunteers: