To whom it may concern...
from http://public.leginfo.state.ny.us/

§ 235.22 Disseminating indecent material to minors in the first degree.
A person is guilty of disseminating indecent material to minors in the
first degree when:
1. knowing the character and content of the communication which, in
whole or in part, depicts or describes, either in words or images actual
or simulated nudity, sexual conduct or sado-masochistic abuse, and which
is harmful to minors, he intentionally uses any computer communication
system allowing the input, output, examination or transfer, of computer
data or computer programs from one computer to another, to initiate or
engage in such communication with a person who is a minor; and
2. by means of such communication he importunes, invites or induces a
minor to engage in sexual intercourse, oral sexual conduct or anal
sexual conduct, or sexual contact with him, or to engage in a sexual
performance, obscene sexual performance, or sexual conduct for his
benefit.
Disseminating indecent material to minors in the first degree is a
class D felony.

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http://assembly.state.ny.us

A Class D felony is punishable by a mandatory jail sentence. Imprisonment for a Class D felony includes a minimum one-year sentence and maximum imprisonment up to seven years.