40-4-21
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40-4-21.
(a)
A person who willfully removes, except in conformance with Code Section 40-3-35,
or falsifies an identification number of a vehicle or an engine for a vehicle is
guilty of a misdemeanor.
(b)
A person who, willfully and with intent to misrepresent the identity of a
vehicle or engine, removes or falsifies an identification number of the vehicle
or engine with intent to convert or defraud is guilty of a felony. A person
convicted of a felony under this subsection shall be punished by a fine of not
less than $500.00 nor more than $5,000.00, or by imprisonment for not less than
one year nor more than five years, or by both such fine and imprisonment.