Idaho Code § 49-231: Farm implements — Purchasing or selling when identifying number altered or defaced a felony.

Any person who knowingly buys, receives, disposes of, sells, offers for sale or has in his possession any tractor, trailer, or other farm implement or engine removed from a tractor or farm implement from which the manufacturer’s serial or engine number or other distinguishing number or identification mark or number, 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 felony.