(a) A person commits an offense if the person:
(1) knowingly or intentionally removes, alters, or obliterates the serial number or other permanent identification marking on tangible personal property; or
(2) possesses, sells, or offers for sale tangible personal property and:
(A) the actor knows that the serial number or other permanent identification marking has been removed, altered, or obliterated; or
(B) a reasonable person in the position of the actor would have known that the serial number or other permanent identification marking has been removed, altered, or obliterated.
(b) It is an affirmative defense to prosecution under this section that the person was:
(1) the owner or acting with the effective consent of the owner of the property involved;
(2) a peace officer acting in the actual discharge of official duties; or
(3) acting with respect to a number assigned to a vehicle by the Texas Department of Transportation or the Texas Department of Motor Vehicles, as applicable, and the person was:
(A) in the actual discharge of official duties as an employee or agent of the department; or
(B) in full compliance with the rules of the department as an applicant for an assigned number approved by the department.
(c) Property involved in a violation of this section may be treated as stolen for purposes of custody and disposition of the property.
(d) An offense under this section is a Class A misdemeanor.
(e) In this section, "vehicle" has the meaning given by Section 541.201, Transportation Code.