NYSentencing

§ 275.40  Failure  to  disclose  the origin of a recording in the first
           degree.
  A person is guilty of failure to disclose the origin of a recording in
the first degree when such  person  commits  the  crime  of  failure  to
disclose  the  origin  of a recording in the second degree as defined in
section 275.35 of this article and  either:
  1. such person has been convicted of failure to disclose the origin of
a recording in the first or second degree within the past five years; or
  2. commission of the crime involves at least one hundred  unauthorized
sound  recordings  or  at  least  one  hundred  unauthorized audiovisual
recordings.
  Failure to disclose the origin of a recording in the first degree is a
class E felony.
with Argument