Section 107 — Criminal Code: False statements

Every person commits an offence who knowingly makes, before a peace officer, firearms officer or chief firearms officer, a false report or statement concerning the loss, theft or destruction of a prohibited firearm, a restricted firearm, a non-restricted firearm, a prohibited weapon, a restricted weapon, a prohibited device, any prohibited ammunition, an authorization, a licence or a registration certificate. Every person who commits an offence under subsection (1) is guilty of an indictable offence and liable to imprisonment for a term not exceeding five years; or is guilty of an offence punishable on summary conviction. In this section, report or statement means an assertion of fact, opinion, belief or knowledge, whether material or not and whether admissible or not.