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2010 New York Code
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title K - OFFENSES INVOLVING FRAUD
Article 176 - (176.00 - 176.70) INSURANCE FRAUD
176.30 - Insurance fraud in the first degree.

§ 176.30 Insurance fraud in the first degree.
    A  person  is  guilty  of  insurance fraud in the first degree when he
  commits a fraudulent insurance act and thereby wrongfully takes, obtains
  or withholds,  or  attempts  to  wrongfully  take,  obtain  or  withhold
  property with a value in excess of one million dollars.
    Insurance fraud in the first degree is a class B felony.

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