New York Laws
Article 145 - Criminal Mischief and Related Offenses
145.23 - Cemetery Desecration in the First Degree.

(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.