§47-4-107.

§47-4-107.
   
   (a) Any person or persons who shall destroy, remove, cover, alter or
   deface, or cause to be destroyed, removed, covered, altered or
   defaced, the engine number or other distinguishing number of any
   vehicle in this state, without first giving notice of such act to the
   Oklahoma Tax Commission, upon such form as the Commission may
   prescribe, or any person who shall give a wrong description in any
   application for the registration of any vehicle in this state for the
   purpose of concealing or hiding the identity of such vehicle, shall be
   deemed guilty of a felony and upon conviction thereof shall be
   punished by imprisonment in the State Penitentiary for a term of not
   less than one (1) year nor more than five (5) years.
   
   (b) A person who buys, receives, possesses, sells or disposes of a
   vehicle or an engine for a vehicle, knowing that the identification
   number of the vehicle or engine has been removed or falsified, shall,
   upon conviction, be guilty of a misdemeanor.
   
   (c) A person who buys, receives, possesses, sells or disposes of a
   vehicle or an engine for a vehicle, with knowledge that the
   identification number of the vehicle or engine has been removed or
   falsified and with intent to conceal or misrepresent the identity of
   the vehicle or engine, shall, upon conviction, be guilty of a felony.
   
   (d) A person who removes a license plate from a vehicle or affixes to
   a vehicle a license plate not authorized by law for use on said
   vehicle with intent to conceal or misrepresent the identity of the
   vehicle or its owner shall, upon conviction, be guilty of a
   misdemeanor.
   
   (e) As used in this section:
   
   1. "Identification number" includes an identifying number, serial
   number, engine number or other distinguishing number or mark, placed
   on a vehicle or engine by its manufacturer or by authority of the
   Oklahoma Tax Commission or in accordance with the laws of another
   state or country;
   
   2. "Remove" includes deface, cover and destroy;
   
   3. "Falsify" includes alter and forge.
   
   (f) An identification number may be placed on a vehicle or engine by
   its manufacturer in the regular course of business or placed or
   restored on a vehicle or engine by authority of the Oklahoma Tax
   Commission without violating this section; an identification number so
   placed or restored is not falsified.