§2N3.1.Odometer Laws and Regulations
(a) Base Offense Level: 6
(b) Cross Reference
(1) If the offense involved more than one vehicle, apply §2B1.1 (Theft, Property Destruction, and Fraud).
Statutory Provisions: 49 U.S.C. §§ 32703-32705, 32709(b).
Background: The base offense level takes into account the deceptive aspect of the offense assuming a single vehicle was involved. If more than one vehicle was involved, §2B1.1 (Theft, Property Destruction, and Fraud) is to be applied because it is designed to deal with a pattern or scheme.