Idaho Code § 49-232

No person shall with fraudulent intent deface, destroy or alter the manufacturer’s serial or engine number or other distinguishing number or identification mark of a vehicle or a tractor, or other farm implement; nor shall any person place or stamp any fictitious or unauthorized serial, engine or other number of distinguishing mark with the intention that the same pass for a number or mark placed thereon by the manufacturer of the vehicle or tractor or farm implement. This section shall not prohibit the restoration by an owner or repair man of an original serial, engine or other number or distinguishing mark, but is designed to prohibit and prevent the fraudulent removal or alteration of marks or numbers placed on the vehicles or tractors and other farm implements by the manufacturer.