2010 New York Code
WKC - Workers' Compensation
Article 7 - (110 - 137) Miscellaneous Provisions.
114 - Penalties for fraudulent practices.

§  114.  Penalties  for  fraudulent  practices.  1.  Any  person  who,
  knowingly and with intent to defraud presents, causes to  be  presented,
  or  prepares with knowledge or belief that it will be presented to or by
  an insurer or purported insurer,  or  any  agent  thereof,  any  written
  statement  as part of, or in support of, an application for the issuance
  of or the rating of an insurance policy for compensation insurance, or a
  claim for payment or other benefit pursuant  to  a  compensation  policy
  which   he   or   she  knows  to:  (i)  contain  a  false  statement  or
  representation concerning any fact material thereto; or (ii)  omits  any
  fact  material  thereto,  shall  be  guilty  of  a  class E felony. Upon
  conviction, the court in addition to any other authorized sentence,  may
  order  forfeiture  of  all  rights  to  compensation  or payments of any
  benefit, and may also require restitution of any amount  received  as  a
  result of a violation of this subdivision.
    2. An employer or carrier, or any employee, agent, or person acting on
  behalf  of an employer or carrier, who knowingly makes a false statement
  or representation as to a material fact  in  the  course  of  reporting,
  investigation  of, or adjusting a claim for any benefit or payment under
  this chapter for the purpose of avoiding provision of  such  payment  or
  benefit shall be guilty of a class E felony.
    3. A person who knowingly makes a false statement or representation as
  to a material fact for the purpose of obtaining, maintaining or renewing
  insurance  under this chapter, whether for himself or herself or for any
  other person or entity or for the purpose of evading the requirements of
  section fifty of this chapter shall be guilty of a class  E  felony.  In
  addition  to  any other remedy, the carrier providing insurance shall be
  entitled to restitution of any amount obtained or withheld as  a  result
  of a violation of this subdivision.
    4.  Consistent  with  the provisions of the criminal procedure law, in
  any prosecution alleging a violation of subdivision one, two or three of
  this section, or sections fifty-two and one hundred thirty-one  of  this
  chapter,  in  which  the  act  or  acts  alleged  may  also constitute a
  violation of the penal or other law, the prosecuting official may charge
  a person pursuant to the provisions of this  section  and  in  the  same
  accusatory instrument with a violation of such other law.
    5.  A  person  (a)  who is convicted of a second or subsequent offense
  under this section within ten years of the prior conviction, or (b)  who
  violates any provision of this section concerning two or more claimants,
  shall be guilty of a class D felony.