2006 New York Code - Administration Of Oaths And Compelling Testimony.

 
    §  11-2026  Administration  of oaths and compelling testimony. (a) The
  tax commission or its employees or agents duly designated and authorized
  by it shall have power  to  administer  oaths  and  take  affidavits  in
  relation to any matter or proceeding in the exercise of their powers and
  duties  under  this  subchapter.  The tax commission shall have power to
  subpoena and require the attendance of witnesses and the  production  of
  books,  papers  and  documents  to  secure  information pertinent to the
  performance of its duties hereunder  and  of  the  enforcement  of  this
  subchapter  and  to  examine  them  in  relation  thereto,  and to issue
  commissions for the examination of witnesses who are out of the state or
  unable to attend before it or excused from attendance.
    (b) A justice of the supreme court either  in  court  or  at  chambers
  shall  have  power  summarily  to  enforce  by  proper  proceedings  the
  attendance and testimony of witnesses and the production and examination
  of books, papers and documents called for by the  subpoena  of  the  tax
  commission under this subchapter.
    (c)  Any  person  who  shall  refuse to testify or to produce books or
  records or who shall testify falsely  in  any  material  matter  pending
  before  the  tax  commission  under this subchapter shall be guilty of a
  misdemeanor, punishment for which shall be a fine of not more  than  one
  thousand  dollars  or  imprisonment  for not more than one year, or both
  such fine and imprisonment.
    (d) The officers  who  serve  the  summons  or  subpoena  of  the  tax
  commission and witnesses attending in response thereto shall be entitled
  to the same fees as are allowed to officers and witnesses in civil cases
  in  courts of record, except as herein otherwise provided. Such officers
  shall be the sheriff of any county  and  the  sheriff's  duly  appointed
  deputies  or any officers or employees of the department of taxation and
  finance, designated to serve such process.