This code sets when the airbag module detects high resistance in the stage 1 drivers air bag control circuit. Disconnect the airbag module and the drivers airbag and test for high resistance in the wiring between the module and the airbag electrical connector. If there is high resistance, it is most likely in the SIR coil in the steering column. If the wiring checks out okay, the drivers airbag will need to be replaced. The tan and brown wires shown in the schematic below are the ones that need to be tested.
The airbag module is located under the passenger front seat. You will not need to remove the steering wheel, just release the airbag from the steering wheel. If you do not have the special tool shown in the picture below, use two flat bladed screwdrivers.
This is what the connector at the airbag module looks like, test the wires at pins A12 and A13, tan and brown wires.