ยง 139-b. Defacing marks upon wrecked property. A person who defaces or
  obliterates  the marks upon wrecked property, or in any manner disguises
  the  appearance  thereof,  with  intent  to  prevent  the   owner   from
  discovering  its  identity,  or  who destroys or suppresses any invoice,
  bill of lading or other document tending to show the ownership  thereof,
  is guilty of a misdemeanor.
Structure New York Laws
130 - Powers and Duties of Sheriff.
130-A - Applicability to Abandoned Historic Shipwrecks.
132 - Delivery of Wreck or Proceeds to Claimant.
137 - Appointment of Appraisers.
138 - Sale and Disposition of Property.
139 - Publication of Notice of Wrecked Property.
139-A - Keeping Wrecked Goods a Misdemeanor.