New York Penal Law Section 255.25 - Incest in the third degree.

255.25 Incest in the third degree.
A  person  is  guilty  of  incest  in  the third degree when he or she
  marries or engages in sexual intercourse, oral sexual  conduct  or  anal
  sexual  conduct  with 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 third degree is a class E felony.

Last modified: February 3, 2019