N.Y. Penal Law § 260.06

§ 260.06 Non-support of a child in the first degree.\n A person is guilty of non-support of a child in the first degree when:\n 1. (a) being a parent, guardian or other person legally charged with\nthe care or custody of a child less than sixteen years old, he or she\nfails or refuses without lawful excuse to provide support for such child\nwhen he or she is able to do so; or\n (b) being a parent, guardian or other person obligated to make child\nsupport payments by an order of child support entered by a court of\ncompetent jurisdiction for a child less than eighteen years old, he or\nshe fails or refuses without lawful excuse to provide support for such\nchild when he or she is able to do so; and\n 2. he or she has previously been convicted in the preceding five years\nof a crime defined in section 260.05 of this article or a crime defined\nby the provisions of this section.\n Non-support of a child in the first degree is a class E felony.\n