101. A registrant or a person referred to in section 5 is guilty of an offence upon failing to present the following duly completed declarations within the applicable time:(1) the declaration of registration referred to in section 9;
(2) the initial declaration referred to in section 23.1;
(3) the annual declaration referred to in section 26, unless the registrant or person is deemed to have satisfied the obligation under section 26.3 or is exempted under section 27 or 28;
(4) the amending declaration referred to in sections 34, 35, 37 and 38, unless exempted under section 39 or 40.