The tribute, outside Sunderland’s Stadium of Light ground, recreates the late Stokoe’s famous dance across Wembley’s turf after he had masterminded the club’s 1-0 FA Cup final victory over Leeds United.
Footage has now emerged on social media of a male wearing a Newcastle United change shirt while apparently urinating on the statue.
In response to the images, a Sunderland Football Club spokesperson said on Monday: "This matter has been referred to the police and we will not be making any further comment at this moment in time."
Stokoe, ironically, is also a hero and an FA Cup winner on Tyneside.
Born in 1930 in Mickley, in Northumberland, the central defender made 261 appearances for Newcastle United and was a member of their 1955 FA Cup final winning team.
He later joined Bury and managed the Lancashire side before taking charge of Charlton Athletic, Rochdale, Carlisle United and Blackpool.
Arriving at Sunderland in November 1972 while they were struggling towards the bottom of Division Two, he plotted the club’s FA Cup final triumph in May the following year before guiding the Black Cats back to the top flight in 1976.
He resigned just months later following a poor start to their Division One campaign and failed to keep the Wearsiders in Division Two in 1987 after he took over as caretaker boss following Lawrie McMenemy’s dismal reign.
Stokoe died at the age of 73 in 2004 in Hartlepool after suffering from pneumonia.
Northumbria Police have been approached for comment.