N.Y. VAT Law § 2130

§ 2130. Offenses relating to certificates. (a) Felonies. A person who,\nwith fraudulent intent:\n (1) Alters, forges or counterfeits a certificate of title is guilty of\na felony;\n (2) Alters or forges an assignment of a certificate of title, or an\nassignment or release of a security interest, on a certificate of title\nor a form the commissioner prescribes is guilty of a felony;\n (3) Has possession of or uses a certificate of title knowing it to\nhave been altered, forged or counterfeited is guilty of a felony;\n (4) Uses a false or fictitious name or address, or makes a material\nfalse statement, or fails to disclose a security interest, or conceals\nany other material fact, in an application for a certificate of title,\nor in any copy of an assignment and warranty of title retained and\nproduced for the purpose of negating any presumption contained in\nsubdivision seven of section twelve hundred twenty-four of this chapter,\nis guilty of a felony; or\n (5) Produces, makes, manufactures, or reproduces any vehicle\ncertificate of origin or any certificate of title or any license plate\nor tag of any other state, district or territory, or of any foreign\ncountry; or possesses any device for producing, making, manufacturing,\nor reproducing the same is guilty of a felony.\n (b) Misdemeanors. A person who, with fraudulent intent:\n (1) Permits another, not entitled thereto, to use or have possession\nof a certificate of title is guilty of a misdemeanor;\n (2) Fails to mail or deliver a certificate of title or application\ntherefor to the department within ten days after the time required by\nthis article is guilty of a misdemeanor; or\n (3) Fails to deliver to his transferee a certificate of title within\nten days after the time required by this article is guilty of a\nmisdemeanor.\n (c) Traffic infractions. A person who wilfully violates any provision\nof this article except as provided in subdivisions (a) and (b) is guilty\nof a traffic infraction.\n