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255.26 – Incest in the second degree

§ 255.26 Incest in the second degree.

A person is guilty of incest in the second degree when he or she
commits the crime of rape in the second degree, as defined in section
130.30 of this part, or criminal sexual act in the second degree, as
defined in section 130.45 of this part, against a person whom he or she
knows to be related to him or her, whether through marriage or not, as
an ancestor, descendant, brother or sister of either the whole or the
half blood, uncle, aunt, nephew or niece.

Incest in the second degree is a class D felony.

Criminal Laws NY