N.Y. PEN Law § 260.05

§ 260.05 Non-support of a child in the second degree.\n A person is guilty of non-support of a child when:\n 1. being a parent, guardian or other person legally charged with the\ncare or custody of a child less than sixteen years old, he or she fails\nor refuses without lawful excuse to provide support for such child when\nhe or she is able to do so, or becomes unable to do so, when, though\nemployable, he or she voluntarily terminates his or her employment,\nvoluntarily reduces his or her earning capacity, or fails to diligently\nseek employment; or\n 2. being a parent, guardian or other person obligated to make child\nsupport payments by an order of child support entered by a court of\ncompetent jurisdiction for a child less than eighteen years old, he or\nshe knowingly fails or refuses without lawful excuse to provide support\nfor such child when he or she is able to do so, or becomes unable to do\nso, when, though employable, he or she voluntarily terminates his or her\nemployment, voluntarily reduces his or her earning capacity, or fails to\ndiligently seek employment.\n Non-support of a child in the second degree is a class A misdemeanor.\n