N.Y. Penal Law § 170.75

§ 170.75 Fraudulent making of an electronic access device in the second\n degree.\n A person is guilty of fraudulent making of an electronic access device\nin the second degree when, with intent to defraud, deceive or injure\nanother, he falsely makes, completes or alters two or more electronic\naccess devices, as that term is defined in subdivision eight of section\n170.00 of this article.\n Fraudulent making of an electronic access device in the second degree\nis a class D felony.\n