(a) It is unlawful for a person to knowingly buy, receive, dispose of, sell, offer for sale, or have in his or her possession boating equipment on which the boat identification number has been removed, defaced, covered, altered, or destroyed for the purpose of concealing or misrepresenting the identity of the boating equipment.
(b)
(1) A person who pleads guilty or nolo contendere to or is found guilty of a violation under subsection (a) of this section is guilty of a Class A misdemeanor.
(2) A person who pleads guilty or nolo contendere to or is found guilty of a second or subsequent offense under this section is guilty of a Class D felony.