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. Source: SDC 1939, § 44.0105; SL 1943, ch 156 , § 1; SL 1949, ch 162 , § 1; SL 1955, ch 155 ; SL 1975, ch 199 ; SL 1977, ch 249 , § 14; SL 1979, ch 205 ; SL 1984, ch 30 , § 41; SL 1986, ch 242 , § 19; SL 1988, ch 236 , § 19. 32-5-99.1. Repealed by SL 1992, ch 208 , § 7. 32-5-99.2. Repealed by SL 1987, ch 217 , § 2.