1. The Laws of New York
  2. Consolidated Laws
  3. Penal
  4. Part 3: Specific Offenses
  5. Title O: Offenses Against Marriage, the Family, and the Welfare of Children and Incompetents
  6. Article 255: Offenses Affecting the Marital Relationship

Section 255.26 Incest in the second degree

Penal (PEN)

  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.