Jameson Witty was arrested in Tujunga, California by Los Angeles Police Department officers on suspicion of stealing parts from the charred remains of the sports car Walker and Roger Rodas perished in, with police said to be closing in on an unnamed accomplice, reported Ace Showbiz.
Parts of the wrecked 2005 Porsche Carrera GT were stolen from the accident scene late on November 30 while the remnants of the crash were being removed professionally from the wreckage site.
The charred remains were taken from the back of a tow truck that was hauling them to a nearby police impound. A red T-top roof panel was later recovered from a home in Canyon Country earlier this week, which led police to Witty.
The Sheriff's Department have also said that a second suspect has been identified and is currently making arrangements to surrender himself to police.
"A witness saw a male exit a vehicle that was following the tow truck," the sheriff's department said.
"The male grabbed a piece of the wrecked Porsche off the tow truck bed."
Investigators looking into the theft have reportedly requested that the district attorney consider charges of felony grand theft and tampering with evidence be held against both men.