2014 New York Laws
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title K - OFFENSES INVOLVING FRAUD
Article 177 - (177.00 - 177.30) HEALTH CARE FRAUD
177.05 - Health care fraud in the fifth degree.

177.05 Health care fraud in the fifth degree.
A person is guilty of health care fraud in the fifth degree when, with
  intent  to  defraud  a  health  plan,  he or she knowingly and willfully
  provides materially false information or omits material information  for
  the  purpose  of requesting payment from a health plan for a health care
  item or service and, as a result of such information or omission, he  or
  she or another person receives payment in an amount that he, she or such
  other person is not entitled to under the circumstances.
Health care fraud in the fifth degree is a class A misdemeanor.