N.Y.C. Admin. Code § 15-214: § 15-214 False alarms.

a. Any person who shall wilfully or designedly give, raise, create or continue a false alarm of fire, or who shall wilfully tamper, meddle or interfere with any station or signal box of any fire alarm telegraph system, or any auxiliary fire appliance, or who shall wilfully break, injure, deface or remove any such box or station, or who shall wilfully break, injure, deface or remove any of the wires, poles or other supports and appliances connected with or forming a part of any fire alarm telegraph system, shall be punished by imprisonment not exceeding one year or a fine not exceeding ten thousand dollars, or both, for each offense.

b. Aiding or abetting in giving false fire alarms. Any person aiding or abetting or assisting in the commission of any of the acts described in subdivision a of this section, shall be punished by imprisonment not exceeding one year or a fine not exceeding ten thousand dollars, or both, for each offense.