NYSentencing

§ 177.30 Health care fraud; affirmative defense.
 In  any  prosecution  under  this  article, it shall be an affirmative defense that the defendant 
was  a  clerk,  bookkeeper   or  other  employee, other  than  an employee charged with the active 
management and control, in an  executive  capacity,  of  the  affairs  of  the  corporation,  who, 
without  personal  benefit,  merely  executed  the  orders of his or her employer or of a superior 
employee generally authorized to direct his or her activities.