2015 New York Laws
PEN - Penal
Part 3 - SPECIFIC OFFENSES
Title N - OFFENSES AGAINST PUBLIC ORDER, PUBLIC SENSIBILITIES AND THE RIGHT TO PRIVACY
Article 240 - (240.00 - 240.77) OFFENSES AGAINST PUBLIC ORDER
240.55 - Falsely reporting an incident in the second degree.

240.55 Falsely reporting an incident in the second degree.
A  person  is  guilty  of  falsely reporting an incident in the second
  degree when, knowing the information reported, conveyed or circulated to
  be false or baseless, he or she:
1. Initiates or circulates a false report or  warning  of  an  alleged
  occurrence  or impending occurrence of a fire, explosion, or the release
  of a hazardous substance under circumstances in which it is not unlikely
  that public alarm or inconvenience will result;
2. Reports, by word or  action,  to  any  official  or  quasi-official
  agency  or  organization having the function of dealing with emergencies
  involving danger to life or property, an alleged occurrence or impending
  occurrence of a fire, explosion, or the release of a hazardous substance
  which did not in fact occur or does not in fact exist; or
3. Knowing the information reported,  conveyed  or  circulated  to  be
  false  or  baseless and under circumstances in which it is likely public
  alarm or inconvenience will result, he or she initiates or circulates  a
  report or warning of an alleged occurrence or an impending occurrence of
  a  fire,  an explosion, or the release of a hazardous substance upon any
  private premises.
Falsely reporting an incident in  the  second  degree  is  a  class  E
  felony.