N.Y. Penal Law § 255.26

§ 255.26 Incest in the second degree.\n A person is guilty of incest in the second degree when he or she\ncommits the crime of rape in the second degree, as defined in section\n130.30 of this part, or a crime formerly defined in section 130.45 of\nthis part, against a person whom he or she knows to be related to him or\nher, 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 second degree is a class D felony.\n