Find Vinnie's car, then locate the Pay'n'Spray on your map. Look at the route until you know it by heart.
Step2
Go pick up Vinnie’s car. Wait for the alarm to stop sounding before you leave.
Step3
Move just a few feet so that the cops come and try to stop you.
Step4
HAUL IT! Drive to the Pay’n’Spray as fast as you can! Stay off the roads, the cops are deploying tire spikes all over the place! Driving this car without tires SUCKS!
Step5
Find a Wanted Level Reduction token if you can. There’s one hidden in some trees a little ways north of Vinnie’s car. This will take some of the heat off you.
Step6
Wait for the stars to disappear after you hit the Pay’n’Spray.
Step7
Drive to Vinnie’s lockup.
The Easy Way
Step1
Enter the Never Wanted cheat (L1, L1, Triangle, R1, R1, X, Square, Circle).
Step2
Go pick up Vinnie’s car and drive it to the lockup unmolested. Yes, the police come and say “Freeze!” but just drive past them. They won't shoot.
Tips & Warnings
Be aware that using the Never Wanted cheat really does mean you will never earn a single Wanted Star, no matter what you do, for the entire game. Unlike previous GTA games, this cheat cannot be deactivated, so make sure you REALLY want to do this before you do it, and save in another slot just in case you change your mind later.