New York Penal Law Section 177.20 - Health care fraud in the second degree.

177.20 Health care fraud in the second degree.
A person is guilty of health care fraud in the second 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 fifty thousand dollars in the aggregate.
Health care fraud in the second degree is a class C felony.

Last modified: February 3, 2019