N.Y. Penal Law § 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 a crime formerly 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.