N.Y. Nav. Law § 104

§ 104. Defacing or removing serial numbers or identification marks on\noutboard motors. Any person who: 1. Wilfully, removes, defaces, covers,\nalters or destroys the manufacturer's serial number or any other\ndistinguishing number or identification mark on any outboard motor, or\n 2. Knowingly buys, sells, receives, disposes of, conceals or knowingly\nhas in his possession any outboard motor, from which the manufacturer's\nserial number or any other distinguishing mark or identification mark\nhas been removed, defaced, covered, altered or destroyed for the purpose\nof concealment or misrepresenting the identity of the said outboard\nmotor is guilty of a class A misdemeanor.\n