N.Y. Penal Law § 177.25: Health care fraud in the first degree

§ 177.25 Health care fraud in the first degree.

A person is guilty of health care fraud in the first degree when such

person, on one or more occasions, commits the crime of health care fraud

in the fifth degree and the payment or portion of the payment wrongfully

received, as the case may be, from a single health plan, in a period of

not more than one year, exceeds one million dollars in the aggregate.

Health care fraud in the first degree is a class B felony.