(a) A person commits an offense if the person stamps or places a serial number on a vehicle or part of a vehicle with the intent of changing the identity of the vehicle.
(b) It is an affirmative defense to prosecution of an offense under this section that the person acted with respect to a number assigned by:
(1) a vehicle manufacturer and the person was an employee of the manufacturer acting within the course and scope of employment; or
(2) the department, and the person was:
(A) discharging official duties as an agent of the department; or
(B) complying with department rule as an applicant for a serial number assigned by the department.
(c) An offense under this section is a felony of the third degree.