N.Y. Penal Law § 275.40

§ 275.40 Failure to disclose the origin of a recording in the first\n degree.\n A person is guilty of failure to disclose the origin of a recording in\nthe first degree when such person commits the crime of failure to\ndisclose the origin of a recording in the second degree as defined in\nsection 275.35 of this article and either:\n 1. such person has been convicted of failure to disclose the origin of\na recording in the first or second degree within the past five years; or\n 2. commission of the crime involves at least one hundred unauthorized\nsound recordings or at least one hundred unauthorized audiovisual\nrecordings.\n Failure to disclose the origin of a recording in the first degree is a\nclass E felony.\n