Okla. Stat. tit. 21, § 21-1841: Destruction, removal, altering, covering or defacing

No person, firm, association or corporation shall destroy,

remove, alter, cover or deface the manufacturer's serial number from

any tractor, combine, corn picker, corn sheller or hay baler, or any

other piece of farm machinery having a retail value of more than

Twenty-five Dollars ($25.00) upon which the manufacturer has placed

a serial number; nor shall any person, firm, corporation or

association, sell, offer for sale, or lease, or otherwise dispose of

any such equipment on which the serial numbers have been destroyed,

removed, altered, covered or defaced.