61-3-604. Penalty for altering identification number. (1) A person who willfully removes or falsifies an identification number of a motor vehicle, trailer, semitrailer, pole trailer, or motor vehicle engine is punishable by a fine of not more than $5,000 or imprisonment in the state prison for a period of not more than 10 years, or both.
(2) Any person or persons, firm, or corporation that sells or offers for sale in this state a motor vehicle, trailer, semitrailer, or pole trailer the original vehicle identification number of which has been destroyed, removed, altered, covered, or defaced, with the exception of motor vehicles, trailers, semitrailers, or pole trailers bearing a state-assigned identification number in accordance with 61-3-107, is punishable by a fine of not less than $200 or more than $500 and by imprisonment in the county jail for a term of not less than 30 days or more than 180 days. Upon a second or subsequent conviction under this subsection, the punishment shall be imprisonment in the state prison for a term of not less than 1 year or more than 5 years or a fine in an amount not to exceed $50,000, or both.