N.Y. Penal Law § 176.25: Insurance fraud in the second degree

§ 176.25 Insurance fraud in the second degree.

A person is guilty of insurance fraud in the second degree when he

commits a fraudulent insurance act and thereby wrongfully takes, obtains

or withholds, or attempts to wrongfully take, obtain or withhold

property with a value in excess of fifty thousand dollars.

Insurance fraud in the second degree is a class C felony.