A person is guilty of incest in the third degree when he or she
marries or engages in sexual intercourse, oral sexual conduct or anal
sexual conduct with a person whom he or she knows to be related to him
or her, whether through marriage or not, as an ancestor, descendant,
brother or sister of either the whole or the half blood, uncle, aunt,
nephew or niece.
Incest in the third degree is a class E felony.
Structure New York Laws
Title O - Offenses Against Marriage, the Family, and the Welfare of Children and Incompetents
Article 255 - Offenses Affecting the Marital Relationship
255.00 - Unlawfully Solemnizing a Marriage.
255.05 - Unlawfully Issuing a Dissolution Decree.
255.10 - Unlawfully Procuring a Marriage License.
255.20 - Unlawfully Procuring a Marriage License, Bigamy, Adultery: Defense.
255.25 - Incest in the Third Degree.
255.26 - Incest in the Second Degree.