N.Y. Nav. Law § 139-b

§ 139-b. Defacing marks upon wrecked property. A person who defaces or\nobliterates the marks upon wrecked property, or in any manner disguises\nthe appearance thereof, with intent to prevent the owner from\ndiscovering its identity, or who destroys or suppresses any invoice,\nbill of lading or other document tending to show the ownership thereof,\nis guilty of a misdemeanor.\n