Firearms and Ammunition - As introduced, requires the owner of a firearm to report the loss or theft of the firearm to law enforcement within 48 hours of discovery of the loss or theft unless the owner is physically incapable of making a report, and to notify the law enforcement agency if the firearm is subsequently recovered; imposes a civil penalty of not more than $500 for the first violation of the reporting requirement and punishes a second or subsequent violation as a Class B misdemeanor; requires a gun dealer to inform the purchaser of a firearm of the requirement to report a lost or stolen firearm to law enforcement. - Amends TCA Title 39, Chapter 17, Part 13.