Seems like there are definitely a handful of sheriffs in the USA that won't implement any kind of firearm prohibitions whatsoever. There's is also a demand for all sheriffs to not apply a firearm prohibition.

Sheriffs called out to fight the law:
http://www.wnd.com/2013/01/sheriffs-...PThB3YVpXAv.99

Denny Peyman, Kentucky Sheriff, Feels 'Moral Obligation' Not To Enforce Gun Control Laws:
http://www.huffingtonpost.com/2013/0...n_2472119.html