A person is guilty of impairing the integrity of a pari-mutuel betting system in the first degree when, with the intent to obtain either any payment for himself or for a third person or with the intent to defraud any person, and when the value of the payment exceeds one thousand five hundred dollars he:
Impairing the integrity of a pari-mutuel betting system in the first degree is a class D felony.
N.Y. Penal Law § 180.53