A person who knowingly buys, receives, disposes of, sells, offers for sale, or has in his or her possession a motor vehicle or engine removed from a motor vehicle from which the manufacturer's serial or engine number or other distinguishing number or identification mark or number placed thereon under assignment from the Office of Motor Vehicle has been removed, defaced, covered, altered, or destroyed for the purpose of concealing or misrepresenting the identity of the motor vehicle or engine upon conviction is guilty of a Class D felony.
Ark. Code § 27-14-2210