New York Laws
Article 255 - Offenses Affecting the Marital Relationship
255.27 - Incest in the First Degree.

A person is guilty of incest in the first degree when he or she
commits the crime of rape in the first degree, as defined in subdivision
three or four of section 130.35 of this part, or criminal sexual act in
the first degree, as defined in subdivision three or four of section
130.50 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 half blood, uncle,
aunt, nephew or niece.

Incest in the first degree is a class B felony.

Structure New York Laws