New York Penal Code § 250.15

Failure to report wiretapping
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§ 250.15 Failure to report wiretapping.\n  A telephone or telegraph corporation is guilty of failure to report\nwiretapping when, having knowledge of the occurrence of unlawful\nwiretapping, it does not report such matter to an appropriate law\nenforcement officer or agency.\n  Failure to report wiretapping is a class B misdemeanor.\n

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