New York Consolidated Laws, Penal Law - PEN § 170.65 Forgery of a vehicle identification number

(1) He knowingly destroys, covers, defaces, alters or otherwise changes the form or appearance of a vehicle identification number on any vehicle or component part thereof, except tires;  or

(2) He removes any such number from a vehicle or component part thereof, except as required by the provisions of the vehicle and traffic law;  or

(3) He affixes a vehicle identification number to a vehicle, except in accordance with the provisions of the vehicle and traffic law.

(4) He or she, with intent to defraud, knowingly manufactures, produces or reproduces a vehicle identification number label, sticker or plate which was not manufactured, produced or reproduced in accordance with the rules and regulations promulgated by the United States National Highway Safety Administration and/or in accordance with the provisions of the state vehicle and traffic law.