False statements to procure firearms acquisition certificate, etc. -
  Tampering with firearms acquisition certificate, registration
  certificate or permit - Failure to comply with conditions of permit -
  Failure to deliver up firearms acquisition certificate, etc.

  113. (1)  Every one who, for the purpose of procuring a firearms
acquisition certificate, registration certificate or permit for himself
or any other person, knowingly makes a statement orally or in writing
that is false or misleading or knowingly fails to disclose any
information that is relevant to the application for the firearms
acquisition certificate, registration certificate or permit

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

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

  (2)  Every one who, without lawful excuse, the proof of which lies on
him, alters,  defaces  or  falsifies  a  firearms  acquisition
certificate,  registration certificate or permit

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

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

  (3) Every one who, without lawful excuse, fails to comply with any
condition of a permit held by him

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

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

  (4) Every one who,

  (a)  being a holder of a registration certificate, permit or firearms
  acquisition certificate that is revoked in accordance with this Part,
  or

  (b) being a person against whom an order prohibiting possession of
  any firearm or ammunition is made under section 100 or paragraph
  103(6)(b), or  being  prohibited  by  a  condition  of a  probation
  order  referred  to  in paragraph 737(2)(d) from having a firearm in
  his possession, fails to deliver up the registration certificate or
  permit or, in a case described in paragraph (b), any firearms
  acquisition certificate, registration certificate or permit held by
  him, to a peace officer, a local registrar of firearms or a firearms
  officer forthwith after the revocation or the making of the order or
  probation order is guilty of an offence punishable on summary
  conviction.

1991, c. 40, s. 27.