The person in charge of any garage or repair shop, to which is brought any motor vehicle that shows evidence of having been involved in an accident of which report must be made as provided in § 55-10-107, or of having been struck by any bullet, shall report to the department within twenty-four (24) hours after the motor vehicle is received, giving the engine number, registration number, and the name and address of the owner or operator of the vehicle.
T.C.A. § 55-10-113