New York Penal Law Section 275.40 - Failure to disclose the origin of a recording in the first degree.

275.40 Failure  to  disclose  the  origin  of a recording in the first
         degree.
A person is guilty of failure to disclose the origin of a recording in
  the first degree when such  person  commits  the  crime  of  failure  to
  disclose  the  origin  of a recording in the second degree as defined in
  section 275.35 of this article and either:
1. such person has been convicted of failure to disclose the origin of
  a recording in the first or second degree within the past five years; or
2. commission of the crime involves at least one hundred  unauthorized
  sound  recordings  or  at  least  one  hundred  unauthorized audiovisual
  recordings.
Failure to disclose the origin of a recording in the first degree is a
  class E felony.

Last modified: February 3, 2019