2015 New York Laws
PML - Racing, Pari-Mutuel Wagering and Breeding Law
Article 3 - (Racing, Pari-Mutuel Wagering and Breeding Law) HARNESS RACING AND BREEDING
329 - Penalties.

  329.  Penalties.    1.  The  failure  of  any  witness,  when  duly
  subpoenaed, to attend, give testimony or produce other evidence shall be
  punishable by the supreme court in the same manner as  such  failure  is
  punishable by such court in a case therein pending.
2. Any person who shall fail to file any affidavit as required by this
  article  shall  be guilty of an offense punishable by fine not to exceed
  one thousand dollars or imprisonment not exceeding  one  year  or  both.
  Except  as  provided  otherwise  by  law, such an offense shall not be a
  crime and the penalty or punishment imposed therefor shall not be deemed
  for any purpose a penal or criminal penalty or punishment, and shall not
  impose any disability upon or affect or  impair  the  credibility  as  a
  witness, or otherwise, of any person convicted thereof.
3.  Any person who shall wilfully make or file any false or fraudulent
  report, statement, affidavit or application required by this article  to
  be  made or filed under oath, or who, having been sworn or affirmed as a
  witness in any hearing as provided for in this article,  shall  wilfully
  give false testimony, shall be guilty of perjury.