(a) Any person who knowingly buys, receives, disposes of, sells, offers for sale, or has in his or her possession any tractor, trailer, or other farm implement or engine removed from the tractor or farm implement from which the manufacturer's serial or engine number or other distinguishing number or identification mark or number placed on the tractor, trailer, or farm implement or engine has been removed, defaced, covered, altered, or destroyed for the purpose of concealing or misrepresenting the identity of the tractor, trailer, or farm implement or engine is guilty of a Class A misdemeanor.

(b)

(1) No person with fraudulent intent shall deface, destroy, or alter the manufacturer's serial or engine number or other distinguishing number or identification mark of a tractor, trailer, or other farm implement.

(2) No person shall place or stamp any fictitious or unauthorized serial, engine, or other number or distinguishing mark with the intention that the fictitious or unauthorized serial, engine, or other number or distinguishing mark pass for a number or mark placed on a tractor, trailer, or farm implement by the manufacturer of the tractor, trailer, or farm implement.

(3)

(A) This subsection does not prohibit the restoration by an owner or repairer of an original serial, engine, or other number or distinguishing mark.

(B) However, this subsection is designed to prohibit and prevent the fraudulent removal or alteration of a mark or number placed on a tractor, trailer, or other farm implement by the manufacturer.

(c) Any person found guilty of a violation of a provision of this section is guilty of a Class A misdemeanor.