2006 New York Code - Incest.

 
  § 255.25 Incest.
    A  person  is  guilty  of  incest when he or she marries or engages in
  sexual intercourse, oral sexual conduct or anal sexual  conduct  with  a
  person  whom  he  or  she  knows  to  be  related  to him or her, either
  legitimately or out of wedlock, as an ancestor, descendant,  brother  or
  sister  of  either  the  whole or the half blood, uncle, aunt, nephew or
  niece.
    Incest is a class E felony.