A person is guilty of incest in the second degree when he or she
commits the crime of rape in the second degree, as defined in section
130.30 of this part, or criminal sexual act in the second degree, as
defined in section 130.45 of this part, against 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 second degree is a class D 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.