There is no penalty for failing to make the required FAA reports or investigation!

Is it only pilots who are held accountable?

http://www.airlinesafety.com/editorials/editorial2.htm
Thus, it should be as criminal to fail to report and investigate
near collisions as it is to fail to report taxable income. It is a
felony to lie to any Federal Official, but it is no crime for FAA
personnel to lie about their own wrong doing, even if it could
cost the lives of innocent passengers. It is a felony to falsify
any airline record, but it is no crime for FAA personnel to block
an investigation that would expose records revealing their own
incompetence. That has to change.