N.Y. Penal Law § 170.65

§ 170.65 Forgery of a vehicle identification number.\n A person is guilty of forgery of a vehicle identification number when:\n (1) He knowingly destroys, covers, defaces, alters or otherwise\nchanges the form or appearance of a vehicle identification number on any\nvehicle or component part thereof, except tires; or\n (2) He removes any such number from a vehicle or component part\nthereof, except as required by the provisions of the vehicle and traffic\nlaw; or\n (3) He affixes a vehicle identification number to a vehicle, except in\naccordance with the provisions of the vehicle and traffic law.\n (4) He or she, with intent to defraud, knowingly manufactures,\nproduces or reproduces a vehicle identification number label, sticker or\nplate which was not manufactured, produced or reproduced in accordance\nwith the rules and regulations promulgated by the United States National\nHighway Safety Administration and/or in accordance with the provisions\nof the state vehicle and traffic law.\n Forgery of a vehicle identification number is a class E felony.\n