321.92  Altering or changing numbers.
  1.  Fraudulent intent.
  a.  No person shall with fraudulent intent, deface, destroy, or alter the vehicle identification number or component part number or other distinguishing number or identification mark of a vehicle or component part, including a rebuilt identification, nor shall a person place or stamp a serial, engine, or other number or mark upon a vehicle or component part, except one assigned thereto by the department.
  b.  The year of manufacture of a fence-line feeder, grain cart, or tank wagon manufactured on or after July 1, 2001, shall be permanently made a part of the identification plate on the vehicle. A person shall not fraudulently alter, deface, or attempt to fraudulently alter or deface the year of manufacture or other product identification number on a fence-line feeder, grain cart, or tank wagon.
  c.  A violation of this subsection is a felony punishable as provided in section 321.483.
  d.  This subsection does not prohibit the restoration of an original vehicle identification number, component part number, or other number or mark when the restoration is made by the department, nor prevent a manufacturer from placing, in the ordinary course of business, numbers or marks upon vehicles or component parts.
  2.  Vehicles without identification numbers.  A person who knowingly buys, receives, disposes of, sells, offers for sale, or has in the person’s possession a vehicle, or a component part of a vehicle, from which the vehicle identification number, rebuilt identification, or component part number has been removed, defaced, covered, altered, or destroyed for the purpose of concealing or misrepresenting the identity of the vehicle or component part is guilty of a simple misdemeanor.
[SS15, §1571-m12a; C24, 27, 31, 35, §5080; C39, §5006.09, 5006.21; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, §321.80, 321.92; C79, 81, §321.92]
88 Acts, ch 1089, §7; 2009 Acts, ch 133, §117
Similar provisions, §714.8(5)