108. The owner of any motor vehicle which has been stolen in Québec must without delay notify the Department, in such form as the latter may determine, both of the theft of the motor vehicle and of its recovery if so effected.
The owner of any motor vehicle, which has been completely destroyed while in Québec, must without delay notify the Department, in such form as the latter may determine of such destruction.
R. S. 1964, c. 231, s. 81.