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Insurers and third-party administrators have 30 days after knowledge of the injury to file a First Report of Injury with the Division of Workers′ Compensation under the rules and in such form and detail as the Division may require. Employers are required to report the injury to the insurance carrier or third-party administrator within five days of the date of the injury or within five days of the date on which the injury was reported to the employer by the employee, whichever is later. The law provides that any employer or insurer who knowingly fails to report any accident to the Division or knowingly makes a false report or statement in writing to the Division shall be deemed guilty of a misdemeanor.