New York Laws
Article 260 - Offenses Relating to Children, Disabled Persons and Vulnerable Elderly Persons
260.05 - Non-Support of a Child in the Second Degree.

A person is guilty of non-support of a child when:

1. being a parent, guardian or other person legally charged with the
care or custody of a child less than sixteen years old, he or she fails
or refuses without lawful excuse to provide support for such child when
he or she is able to do so, or becomes unable to do so, when, though
employable, he or she voluntarily terminates his or her employment,
voluntarily reduces his or her earning capacity, or fails to diligently
seek employment; or

2. being a parent, guardian or other person obligated to make child
support payments by an order of child support entered by a court of
competent jurisdiction for a child less than eighteen years old, he or
she knowingly fails or refuses without lawful excuse to provide support
for such child when he or she is able to do so, or becomes unable to do
so, when, though employable, he or she voluntarily terminates his or her
employment, voluntarily reduces his or her earning capacity, or fails to
diligently seek employment.

Non-support of a child in the second degree is a class A misdemeanor.