Section 1461 - Report of loss, theft of firearm(a) Any owner of a firearm, defined in 11 Delaware Code §222, 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 $75.00 nor more than $100.00.(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 $100.00 nor more than $250.00.(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.Added by Laws 2013, ch. 41,s 1, eff. 6/12/2013.