BTW - Fraud would be if you intentionally changed your odometer mileage and represented your car when selling it as having different than actual mileage.
if you were to replace your gauge cluster with a new cluster and noted to the new buyer of the additional miles that the new cluster had not recorded - you should be just fine.
FEDERAL ODOMETER LAW
Motor Vehicle Cost Information Act, 49 U.S.C. Section 32704
1. (It shall be unlawful for a person) "with intent to defraud, operate a motor vehicle on a street, road, or highway if the person knows that the odometer of the vehicle is disconnected or not operating; or
2. The owner of the vehicle or agent of the owner shall attach a written notice to the left door frame of the vehicle specifying the mileage before the service, repair, or replacement and the date of the service, repair, or replacement.
3. A person transferring ownership of a motor vehicle shall give the transferree the following written disclosure
A) Disclosure of the cumulative mileage registered on the odometer,
B) Disclosure that the actual mileage is unknown if the transferror knows that the odometer reading is different from different from the number of miles the vehicle has actually traveled.
(b) Mileage Statement Requirement for Licensing. - (1) A motor vehicle the ownership of which is transferred may not be licensed for use in a State unless the transferee, in submitting an application to a State for the title on which the license will be issued, includes with the application the transferor's title and, if that title contains the space referred to in paragraph (3)(A)(iii) of this subsection, a statement, signed and dated by the transferor, of the mileage disclosure required under subsection (a) of this section
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