Arkansas Code
Subchapter 22 - Theft of Vehicles and Parts
§ 27-14-2210. Vehicles or engines without manufacturer's numbers

(a) Any person who knowingly buys, receives, disposes of, sells, offers for sale, or has in his or her possession any 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 is guilty of a misdemeanor.
(b) Any person who pleads guilty or nolo contendere to or is found guilty of a second or subsequent offense shall be guilty of a Class D felony.