Arkansas Code § 27-101-704

Altering or changing boating identification numbers
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(a) It is unlawful for a person with fraudulent intent to deface, destroy, or alter the boating identification number or to place a boating identification number on boating equipment that was not assigned by the manufacturer or the Boating Law Administrator's Office of the Arkansas State Game and Fish Commission. (b) 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 C felony. Acts 2005, No. 1457, § 1.
(a) It is unlawful for a person with fraudulent intent to deface, destroy, or alter the boating identification number or to place a boating identification number on boating equipment that was not assigned by the manufacturer or the Boating Law Administrator's Office of the Arkansas State Game and Fish Commission. (b) 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 C felony. Acts 2005, No. 1457, § 1.
(a) It is unlawful for a person with fraudulent intent to deface, destroy, or alter the boating identification number or to place a boating identification number on boating equipment that was not assigned by the manufacturer or the Boating Law Administrator's Office of the Arkansas State Game and Fish Commission. (b) 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 C felony. Acts 2005, No. 1457, § 1.
(a) It is unlawful for a person with fraudulent intent to deface, destroy, or alter the boating identification number or to place a boating identification number on boating equipment that was not assigned by the manufacturer or the Boating Law Administrator's Office of the Arkansas State Game and Fish Commission.
(b) 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 C felony.
Acts 2005, No. 1457, § 1.

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