NYSentencing

§ 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, descend-
ant, 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.
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