I believe it's only a felony to misrepresent the mileage on a car. When I owned my shop, I replaced many damaged speedometer sets (from knees, hands and heads crashing into them) and set the mileage to match that of the car. At the time, this was considered legal. In Ohio, once you claim that the odometer has been changed, the BMV will mark your title EXEMPT from mileage reporting. Replacing an odometer with one reading the same mileage is not considered to be "changing" the mileage and the title will continue to reflect the mileage on the car.