N.Y. Tax Law § 1831: Failure to obey subpoenas

§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed,

pursuant to section one hundred seventy-four of this chapter or the

provisions of the civil practice law and rules, in connection with any

matter arising under this chapter, or any related income or earnings tax

statute, to attend as a witness or to produce books, accounts, records,

memoranda, documents or other papers, and who (1) fails or refuses to

attend without lawful excuse, (2) refuses to be sworn, (3) without

asserting a valid legal privilege refuses to answer any material and

proper question, or (4) without asserting a valid legal privilege

refuses, after reasonable notice, to produce books, accounts, records,

memoranda, documents or other papers that constitute material and proper

evidence in his or her possession or under his or her control, shall be

guilty of a misdemeanor.