Section 45-49-9 - Incident report log; contents of log; report of all serious injuries or illnesses resulting from operation of ride; immediate cessation of operation and preservation of condition of ride upon event of serious injury or illness pending investigation(1) The owner or operator shall maintain an incident report log for all rider injuries or illnesses resulting from the operation of an amusement ride, other than minor injuries or illnesses resulting from the operation of an amusement park ride in this state. The recorded information must include, at a minimum, the following: (a) The date the injury occurred;(b) The name, address, and telephone number of the injured rider;(c) The age of the injured rider;(d) The manufacturer's name and serial number of the amusement ride involved in the injury;(e) The name of the amusement ride in use at the location of the injury, if different from the manufacturer's name;(f) A description of the injury including, to the extent known, its cause; and(g) A description of any first-aid treatment administered to the injured rider.(2) The owner or operator shall maintain the incident report log for a minimum of three (3) years.(3) The owner or operator shall report all serious injuries or illnesses resulting from the operation of an amusement ride in this state, that do not result in death to the Mississippi Department of Revenue, in writing, within seventy-two (72) hours of the owner or operator being notified of the serious injury or illness.(4) The owner or operator shall report all serious injuries or illnesses resulting from the operation of an amusement ride in this state, that result in death to the administrator within two (2) hours of the owner or operator being notified of the death. The owner or operator may initially notify the department verbally via telephone, but shall follow up with a written report of a death within twenty-four (24) hours of the owner or operator being notified of the death.(5) In the event of a serious injury or illness resulting from the operation of an amusement ride in this state, the owner or operator shall immediately cease operation of the amusement ride except as necessary to prevent imminent harm to any person. The owner or operator shall take all reasonable steps to preserve the condition of the amusement ride pending an investigation by the department.