22 Catchlines are not law. (§ 2-16-13.1) 32-5-99. Loss of plates--Issuance of duplicates--Affidavit--Fee--Disposition of fee--Report of loss. 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. Seventy percent of the fees collected pursuant to this section shall be credited to the license plate revolving fund and thirty percent shall be credited to the county general 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.