16 GCA § 7138: Registration: Avoidance of Penalties.

Whenever by reason of the theft of a vehicle, the owner or legal owner is not in possession of such vehicle at the time penalties accrue for failure to obtain annual renewal of registration, the owner or legal owner may secure the re-registration of such vehicle within thirty (30) days after its recovery upon filing an affidavit setting forth the circumstances of the theft, if the theft has been reported to the Department of Revenue and Taxation, without payment of any of the following:

(a) Penalty for delinquent payment of registration fee.

(b) Penalty for delinquent payment of the license fee.