New York Penal Law Section 260.06 - Non-support of a child in the first degree.

260.06 Non-support of a child in the first degree.
A person is guilty of non-support of a child in the first degree when:
1.  (a)  being a parent, guardian or other person legally charged with
  the care or custody of a child less than sixteen years old,  he  or  she
  fails or refuses without lawful excuse to provide support for such child
  when he or she is able to do so; or
(b)  being  a parent, guardian or other person obligated to make child
  support payments by an order of child support  entered  by  a  court  of
  competent  jurisdiction  for a child less than eighteen years old, he or
  she fails or refuses without lawful excuse to provide support  for  such
  child when he or she is able to do so; and
2. he or she has previously been convicted in the preceding five years
  of  a crime defined in section 260.05 of this article or a crime defined
  by the provisions of this section.
Non-support of a child in the first degree is a class E felony.

Last modified: February 3, 2019