New York Penal Code § 176.30

Insurance fraud in the first degree
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§ 176.30 Insurance fraud in the first degree.\n  A person is guilty of insurance fraud in the first degree when he\ncommits a fraudulent insurance act and thereby wrongfully takes, obtains\nor withholds, or attempts to wrongfully take, obtain or withhold\nproperty with a value in excess of one million dollars.\n  Insurance fraud in the first degree is a class B felony.\n

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