Sec. 16. (a) Except as provided in subsection (b), if a license plate or registration card issued under this article or under IC 9-31-3-19 (before its repeal) is lost, stolen, or destroyed, the dealer or transport operator may apply for a replacement license plate or registration card in the form and manner prescribed by the secretary.
(b) If a license plate is stolen, the secretary may not issue a replacement license plate until the dealer or transport operator to whom the license plate was issued:
(1) has notified:
(A) the law enforcement agency that has jurisdiction where the theft occurred; or
(B) the law enforcement agency that has jurisdiction over the address of the dealer's established place of business; and
(2) presents to the secretary on a form prescribed by the secretary a report completed by the law enforcement agency that was notified under subdivision (1).