Minn. Stat. § 97B.021
Subd. 1. Restrictions.
(b) A person under age 16 may possess a firearm without being accompanied by a parent or guardian:
Subd. 1a. Parent or guardian duties.
A parent or guardian may not knowingly direct, allow, or permit a person under the age of 16 to possess a firearm in violation of this section.
Subd. 2. Seizing unlawfully possessed firearms.
A law enforcement officer shall seize a firearm used in violation of this section. The officer must tag the seized firearm with the name and address of the person from whom it was taken and give the person a receipt. The firearm shall be placed in the custody of the conservation officer in charge of the area where the seizure was made.
Subd. 3. Return or forfeiture of seized firearms.
A firearm seized under this section must be returned to the person from whom it was seized when the person presents a firearms safety certificate to the conservation officer. The person must present the certificate within 90 days after the beginning of the first firearms training course in the county after the firearm was seized. If the person does not present a certificate, the firearm is contraband and forfeited to the state, and shall be disposed of as prescribed by the commissioner.