New York Penal Law Section 260.05 - Non-support of a child in the second degree.

260.05 Non-support of a child in the second degree.
A person is guilty of non-support of a child when:
1.  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 becomes unable to  do  so,  when,  though
  employable,  he  or  she  voluntarily  terminates his or her employment,
  voluntarily reduces his or her earning capacity, or fails to  diligently
  seek employment; or
2.  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 knowingly fails or refuses without lawful excuse to provide  support
  for  such child when he or she is able to do so, or becomes unable to do
  so, when, though employable, he or she voluntarily terminates his or her
  employment, voluntarily reduces his or her earning capacity, or fails to
  diligently seek employment.
Non-support of a child in the second degree is a class A misdemeanor.

Last modified: February 3, 2019