N.Y. PEN Law § 145.23

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