2006 New York Code - Failure To Obey Subpoenas.

 
    §  1809. 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 a
  matter arising under article twenty-two of this chapter or under article
  nine, nine-A, thirteen, thirty-two, thirty-three  or  thirty-three-A  of
  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 (i) fails or refuses to attend without
  lawful  excuse,  (ii)  refuses  to be sworn, (iii) refuses to answer any
  material and proper question, or (iv) refuses, after reasonable  notice,
  to  produce  books,  accounts,  records,  memoranda,  documents or other
  papers in his possession or under his control which constitute  material
  and proper evidence, shall be guilty of a misdemeanor.