North Carolina General Statutes Chapter 14. Criminal Law § 14-160.1. Alteration, destruction or removal of permanent identification marks from personal property

(a) It shall be unlawful for any person to alter, deface, destroy or remove the permanent serial number, manufacturer's identification plate or other permanent, distinguishing number or identification mark from any item of personal property with the intent thereby to conceal or misrepresent the identity of said item.

(b) It shall be unlawful for any person knowingly to sell, buy or be in possession of any item of personal property, not his own, on which the permanent serial number, manufacturer's identification plate or other permanent, distinguishing number or identification mark has been altered, defaced, destroyed or removed for the purpose of concealing or misrepresenting the identity of said item.

(c) Unless the conduct is covered under some other provision of law providing greater punishment, a violation of any of the provisions of this section shall be (i) a Class 1 misdemeanor if the personal property was valued at not more than one thousand dollars ($1,000) at the time of the offense or (ii) a Class H felony if the personal property was valued at more than one thousand dollars ($1,000) at the time of the offense.

(d) This section shall not in any way affect the provisions of G.S. 20-108, 20-109(a) or 20-109(b).