(a) Any owner of a firearm, defined in § 222 of this title, 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 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.