§ 1461

(a) Any owner of a firearm, defined in § 222 of this title, shall report the loss or theft of the firearm within 7 days after the discovery of the loss or theft to either: (1) The law-enforcement agency having jurisdiction over the location where the loss or theft of the firearm occurred; or (2) Any State Police troop. (b) Whoever is convicted of a violation of this section shall: (1) For the first offense, be guilty of a violation and be subject to a civil penalty of not less than $75 nor more than $100. (2) For a second offense committed at any time after the sentencing or adjudication of a first offense, be guilty of a violation and be subject to a civil penalty of not less than $100 nor more than $250. (3) For a third or subsequent offense committed at any time after the sentencing or adjudication of a second offense, be guilty of a class G felony.79 Del. Laws, c. 41, § 1;