N.Y. PEN Law § 190.80

§ 190.80 Identity theft in the first degree.\n A person is guilty of identity theft in the first degree when such\nperson knowingly and with intent to defraud assumes the identity of\nanother person by presenting themself as that other person, or by acting\nas that other person or by using personal identifying information of\nthat other person, and thereby:\n 1. obtains goods, money, property or services or uses credit in the\nname of such other person in an aggregate amount that exceeds two\nthousand dollars; or\n 2. causes financial loss to such person or to another person or\npersons in an aggregate amount that exceeds two thousand dollars; or\n 3. commits or attempts to commit a class D felony or higher level\ncrime or acts as an accessory in the commission of a class D or higher\nlevel felony; or\n 4. commits the crime of identity theft in the second degree as defined\nin section 190.79 of this article and has been previously convicted\nwithin the last five years of identity theft in the third degree as\ndefined in section 190.78, identity theft in the second degree as\ndefined in section 190.79, identity theft in the first degree as defined\nin this section, unlawful possession of personal identification\ninformation in the third degree as defined in section 190.81, unlawful\npossession of personal identification information in the second degree\nas defined in section 190.82, unlawful possession of personal\nidentification information in the first degree as defined in section\n190.83, unlawful possession of a skimmer device in the second degree as\ndefined in section 190.85, unlawful possession of a skimmer device in\nthe first degree as defined in section 190.86, grand larceny in the\nfourth degree as defined in section 155.30, grand larceny in the third\ndegree as defined in section 155.35, grand larceny in the second degree\nas defined in section 155.40 or grand larceny in the first degree as\ndefined in section 155.42 of this chapter.\n Identity theft in the first degree is a class D felony.\n