N.Y. Penal Law § 177.05

§ 177.05 Health care fraud in the fifth degree.\n A person is guilty of health care fraud in the fifth degree when, with\nintent to defraud a health plan, he or she knowingly and willfully\nprovides materially false information or omits material information for\nthe purpose of requesting payment from a health plan for a health care\nitem or service and, as a result of such information or omission, he or\nshe or another person receives payment in an amount that he, she or such\nother person is not entitled to under the circumstances.\n Health care fraud in the fifth degree is a class A misdemeanor.\n