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Two sickos got busted today for allegedly stealing parts of the Porsche Paul Walker died in Saturday afternoon ... according to the Sheriff's Department.
The accused thieves allegedly made off with a T-top from the roof of the Porsche Carrera GT while it was being towed from the accident site to an impound yard late Saturday night.
According to the L.A. County Sheriff's Department ... the two men snatched the part when the tow truck stopped at a red light -- however the truck driver saw them drive off, and helped detectives identify them.
We're told 18-year-old Jameson Witty was arrested today -- and his cohort, who is out of state, has been contacted and will surrender soon.
The T-top was recovered in Witty's home.
Both men will be booked for felony grand theft and tampering with evidence.
