Section 27-101-704 - Altering or changing boating identification numbers(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.