New York Laws
Article 190 - Other Frauds
190.79 - Identity Theft in the Second Degree.

A person is guilty of identify theft in the second degree when he or
she knowingly and with intent to defraud assumes the identity of another
person by presenting himself or herself as that other person, or by
acting as that other person or by using personal identifying information
of that other person, and thereby:

1. obtains goods, money, property or services or uses credit in the
name of such other person in an aggregate amount that exceeds five
hundred dollars; or

2. causes financial loss to such person or to another person or
persons in an aggregate amount that exceeds five hundred dollars; or

3. commits or attempts to commit a felony or acts as an accessory to
the commission of a felony; or

4. commits the crime of identity theft in the third degree as defined
in section 190.78 of this article and has been previously convicted
within the last five years of identity theft in the third degree as
defined in section 190.78, identity theft in the second degree as
defined in this section, identity theft in the first degree as defined
in section 190.80, unlawful possession of personal identification
information in the third degree as defined in section 190.81, unlawful
possession of personal identification information in the second degree
as defined in section 190.82, unlawful possession of personal
identification information in the first degree as defined in section
190.83, unlawful possession of a skimmer device in the second degree as
defined in section 190.85, unlawful possession of a skimmer device in
the first degree as defined in section 190.86, grand larceny in the
fourth degree as defined in section 155.30, grand larceny in the third
degree as defined in section 155.35, grand larceny in the second degree
as defined in section 155.40 or grand larceny in the first degree as
defined in section 155.42 of this chapter.

Identity theft in the second degree is a class E felony.