2005 Federal Sentencing Guidelines
Chapter 2 - PART N - OFFENSES INVOLVING
FOOD, DRUGS, AGRICULTURAL PRODUCTS, AND ODOMETER LAWS
§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).
Commentary
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. 
Historical Note: Effective
  November 1, 1987. Amended effective November 1, 1989 (see Appendix
  C, amendment 199); November 1, 1997 (see Appendix
  C, amendment 553); November 1, 2001 (see Appendix
  C, amendment 617).