NYSentencing

§ 255.26 Incest in the second degree.
  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.
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