Arkansas Code
Subchapter 22 - Theft of Vehicles and Parts
§ 27-14-2211. Altering or changing engine or other numbers

(a)
(1) No person shall, with fraudulent intent, deface, destroy, or alter the manufacturer's serial or engine number or other distinguishing number or identification mark of a motor vehicle, nor shall any person place or stamp any serial, engine, or other number or mark upon a motor vehicle except one assigned by the Office of Motor Vehicle.
(2) Any violation of this subsection is a Class C felony.

(b) This section shall not prohibit the restoration by an owner of an original serial, engine, or other number or mark when the restoration is made under permit issued by the office or prevent any manufacturer from placing, in the ordinary course of business, numbers or marks upon motor vehicles or parts thereof.