1. A person is guilty of attempt to commit odometer fraud in the first degree or odometer fraud in the second degree when, with the purpose of committing the offense, he does any act which is a substantial step towards the commission of the offense. A "substantial step" is conduct which is strongly corroborative of the firmness of the actor's purpose to complete the commission of the offense.
2. It is no defense to a prosecution under this section that the offense attempted was, under the actual attendant circumstances, factually or legally impossible of commission, if such offense could have been committed had the attendant circumstances been as the actor believed them to be.
3. An attempt to commit odometer fraud in the first or second degree is a class C misdemeanor.