N.H. Rev. Stat. Ann. § 262:8

Any person who buys, receives, possesses, sells or disposes of a motor vehicle or an engine for a motor vehicle, with knowledge that a vehicle identification number of the motor vehicle or engine has been removed, defaced, obliterated, or changed and with intent to conceal or misrepresent the identity of the motor vehicle or engine shall be guilty of a class B felony if a natural person, or guilty of a felony if any other person.