N.Y. Penal Law § 255.25

§ 255.25 Incest in the third degree.\n A person is guilty of incest in the third degree when he or she\nmarries or engages in vaginal sexual contact, oral sexual contact or\nanal sexual contact with a person whom he or she knows to be related to\nhim or her, whether through marriage or not, as an ancestor, descendant,\nbrother or sister of either the whole or the half blood, uncle, aunt,\nnephew or niece.\n Incest in the third degree is a class E felony.\n