Penal Law § 176.25
  Insurance Fraud in the Second Degree
  Published: 2014-09-22
       § 176.25 Insurance fraud in the second degree.
A person is guilty of insurance fraud in the second degree when he commits a fraudulent insurance act and thereby wrongfully takes, obtains or withholds, or attempts to wrongfully take, obtain or withhold property with a value in excess of fifty thousand dollars.
Insurance fraud in the second degree is a class C felony.