Arkansas Code
Subchapter 22 - Theft of Vehicles and Parts
§ 27-14-2212. Mutilation of serial numbers

(a)
(1) It shall be unlawful for any person, firm, or corporation to have in its possession an automobile, automobile tires, or gasoline engine, the motor and serial number of which have been mutilated to the extent that it cannot be read.
(2) When any automobile, automobile tires, or gasoline engine has been stolen and recovered and the serial numbers found mutilated, the court where the case may be tried shall have power to authorize the rightful owner of the automobile tires or accessories to continue the use of them.
(3) The court shall also direct that the owner of the car have the original serial numbers restenciled on the engine, motor, or car.

(b) Any person convicted of violating subsection (a) of this section shall be deemed guilty of a felony and punished by imprisonment in the Division of Correction for not less than one (1) year nor more than five (5) years.