New York Penal Law Section 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.

Last modified: February 3, 2019