In the event of the loss, mutilation, or destruction of any plates issued under this chapter, the owner of the registered vehicle may obtain a duplicate from the department through the county treasurer upon filing an affidavit showing such facts and upon payment of a fee of ten dollars in the office of the county treasurer. Vehicles licensed pursuant to §§ 32-5-8 , 32-5-9 and 32-5-9.1 shall pay a fee of two dollars in lieu of the ten - dollar fee. All duplicate fees shall be credited to the license plate revolving fund. If the plates are lost or stolen, the department may not issue a duplicate set of plates until the loss or theft is reported to a law enforcement agency.
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