Surprising this question on a mostly Ham Forum was not instantly flamed.
Disclaimer: Yes, it is illegal. You can buy some from dealers that will do the mod for you. Honestly, I have looked into this and have used friends radios that were modified, most were 10/12 meter rigs. You hear a lot of the Hams on 38LSB moonlighting as CB'rs (Which is in the thousands, btw) talking about their ICOMS and Yaesu's. Yaesu seems to be the most popular due to ease of mod. I settled on sticking with my little mud duck 980 ssb in the long run for CB.
As for the question, it's like asking what model car can break 110 mph (which in itself is now considered a felony in some places, but i'll bet most guys have actually done it at least once).. Most can with the right mods, some just can't. It's easier if you decide on the radio you want first and then before you buy it see if it can be modified and how difficult it may be (you might not be comfortable taking a soldering iron after a brand new radio trying to remove a 0 Ohm resistor that can only be seen with at least a 50x magnifying glass/microscope).
Youtube has thousands of videos that are brand/model specific. Sometimes listed as MARS Mod,