N.Y. PEN. LAW § 190.79 : NY Code - Section 190.79: Identity theft in the second degree

A  person  is guilty of identify theft in the second degree when he or
  she knowingly and with intent to defraud assumes the identity of another
  person by presenting himself or herself as  that  other  person,  or  by
  acting as that other person or by using personal identifying information
  of that other person, and thereby:
    1.  obtains  goods,  money, property or services or uses credit in the
  name of such other person in  an  aggregate  amount  that  exceeds  five
  hundred dollars; or
    2.  causes  financial  loss  to  such  person  or to another person or
  persons in an aggregate amount that exceeds five hundred dollars; or
    3. commits or attempts to commit a felony or acts as an  accessory  to
  the commission of a felony; or
    4.  commits the crime of identity theft in the third degree as defined
  in section 190.78 of this article  and  has  been  previously  convicted
  within  the  last  five  years  of identity theft in the third degree as
  defined in section 190.78,  identity  theft  in  the  second  degree  as
  defined  in  this section, identity theft in the first degree as defined
  in  section  190.80,  unlawful  possession  of  personal  identification
  information  in  the third degree as defined in section 190.81, unlawful
  possession of personal identification information in the  second  degree
  as   defined   in   section  190.82,  unlawful  possession  of  personal
  identification information in the first degree  as  defined  in  section
  190.83,  unlawful possession of a skimmer device in the second degree as
  defined in section 190.85, unlawful possession of a  skimmer  device  in
  the  first  degree  as  defined  in section 190.86, grand larceny in the
  fourth degree as defined in section 155.30, grand larceny in  the  third
  degree  as defined in section 155.35, grand larceny in the second degree
  as defined in section 155.40 or grand larceny in  the  first  degree  as
  defined in section 155.42 of this chapter.
    Identity theft in the second degree is a class E felony.