11 Del. C. § 1461: Report of loss, theft of firearm or projectile weapon.

(a) Any owner of a firearm or projectile weapon shall report the loss or theft of the firearm or projectile weapon 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 or projectile weapon 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.