2014 New York Laws
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title I - OFFENSES INVOLVING DAMAGE TO AND INTRUSION UPON PROPERTY
Article 145 - (145.00 - 145.70) CRIMINAL MISCHIEF AND RELATED OFFENSES
145.23 - Cemetery desecration in the first degree.

145.23 Cemetery desecration in the first degree.
A  person  is  guilty of cemetery desecration in the first degree when
  with intent to damage property of another person, and having no right to
  do so nor any reasonable ground to believe that he has such right, he:
(a) damages any real or personal property  maintained  as  a  cemetery
  plot,  grave,  burial place or other place of interment of human remains
  in an amount exceeding two hundred fifty dollars; or
(b) with  intent  to  steal  personal  property,  he  steals  personal
  property, the value of which exceeds two hundred fifty dollars, which is
  located  at  a  cemetery  plot,  grave,  burial  place or other place of
  interment of human remains and which property is owned by the person  or
  organization   which  maintains  or  owns  such  place  or  the  estate,
  next-of-kin or representatives of the deceased person interred there; or
(c) commits the crime of cemetery desecration in the second degree  as
  defined  in  section  145.22  of  this  article  and has been previously
  convicted of the crime of cemetery  desecration  in  the  second  degree
  within the preceding five years.
Cemetery desecration in the first degree is a class E felony.