On a form prescribed by the Commissioner, a dealer shall send the reports of sale to the Commissioner upon the sale and relative to his or her sale or exchange of new or used vehicles or motorboats, and return to the Commissioner number plates coming into his or her possession through the sale or exchange of a motor vehicle, the registration of which has expired under the provisions of section 321 of this title. (Amended 1999, No. 31, § 9; 2015, No. 50, § 2.)