Finding weapon - Lost weapon, etc. - Tampering with serial number -
  Exception - Evidence - Punishment.

  104.  (1)  Every one commits an offence who, on finding a
prohibited weapon, restricted weapon or firearm that he has reasonable
grounds to believe has been lost or abandoned, does not with reasonable
dispatch

   (a)  deliver it to a peace officer, a local registrar of firearms or
   a firearms officer, or

   (b)  report to a peace officer, a local registrar of firearms or a
   firearms officer that he has found it.

  (2)  Every one commits an offence who, having lost or mislaid a
restricted weapon for which he has a registration certificate or permit
or having had the weapon stolen from his possession, does not with
reasonable dispatch report to a peace officer or a local registrar of
firearms that he has lost or mislaid the weapon or that the weapon has
been stolen from him.

  (3)  Every one commits an offence who, without lawful excuse, the
proof of which lies on that person,

  (a)  alters, defaces or removes a serial number on a firearm; or

  (b)  possesses a firearm knowing that the serial number thereon has
  been altered, defaced or removed.

  (3.1)  No person is guilty of an offence under paragraph (3)(b) by
reason only of possessing a restricted weapon the serial number on
which has been altered, defaced or removed, where that serial number
has been replaced and a registration certificate has been issued in
respect of the restricted weapon that mentions the new serial number.

  (4)  In proceedings under subsection (3), evidence that a person
possess a firearm the serial number of which has been wholly or
partially obliterated otherwise than through normal use over time is,
in the absence of evidence to the contrary, proof that the person
possesses the firearm knowing that the serial number thereon has been
altered, defaced or removed.

  (5) Every one who contravenes this section

  (a)  is guilty of an indictable offence and liable to imprisonment
  for a term not exceeding five years; or

  (b)  is guilty of an offence punishable on summary conviction.


1991, c. 40, s. 16.