N.Y. Penal Law § 130.60 : Offenses Against The Person Involving Physical Injury, Sexual Conduct, Restraint And Intimidation — Penal — Sex Offenses — Sexual abuse in the second degree Date: 10 Jun 2016 TEXT PDF Current through 2016 New York Laws, Chapters 1 to 237 A person is guilty of sexual abuse in the second degree when he or she subjects another person to sexual contact and when such other person is: 1. Incapable of consent by reason of some factor other than being less than seventeen years old; or 2. Less than fourteen years old. Sexual abuse in the second degree is a class A misdemeanor. N.Y. Penal Law § 130.60