New York Laws
Article 260 - Offenses Relating to Children, Disabled Persons and Vulnerable Elderly Persons
260.21 - Unlawfully Dealing With a Child in the Second Degree.

(a) The child is accompanied by his parent, guardian or an adult
authorized by a parent or guardian; or
(b) The entertainment or activity is being conducted for the benefit
or under the auspices of a non-profit school, church or other
educational or religious institution; or
(c) Otherwise permitted by law to do so; or
(d) The establishment is closed to the public for a specified period
of time to conduct an activity or entertainment, during which the child
is in or remains in such establishment, and no alcoholic beverages are
sold, served, given away or consumed at such establishment during such
period. The state liquor authority shall be notified in writing by the
licensee of such establishment, of the intended closing of such
establishment, to conduct any such activity or entertainment, not less
than ten days prior to any such closing; or
2. He marks the body of a child less than eighteen years old with
indelible ink or pigments by means of tattooing; or
3. He or she sells or causes to be sold tobacco in any form to a child
less than twenty-one years old.
It is no defense to a prosecution pursuant to subdivision three of
this section that the child acted as the agent or representative of
another person or that the defendant dealt with the child as such.
Unlawfully dealing with a child in the second degree is a class B
misdemeanor.