N.Y. Penal Law § 255.27

§ 255.27 Incest in the first degree.\n A person is guilty of incest in the first degree when he or she\ncommits the crime of rape in the first degree, as defined in paragraph\n(c) or (d) of subdivision one, paragraph (c) or (d) of subdivision two\nor paragraph (c) or (d) of subdivision three of section 130.35 of this\npart, rape in the first degree as defined in former subdivision three or\nfour of section 130.35 of this part, or a crime formerly defined in\nsubdivision three or four of section 130.50 of this part, against a\nperson whom he or she knows to be related to him or her, whether through\nmarriage or not, as an ancestor, descendant, brother or sister of either\nthe whole or half blood, uncle, aunt, nephew or niece.\n Incest in the first degree is a class B felony.\n