N.Y. Mil. Law § 130.47

§ 130.47. Refusal to appear or testify. Every person not subject to\nthis code who (a) has been duly subpoenaed to appear as a witness or to\nproduce books and records before any military court or board or before\nany military or civil officer designated to take a deposition to be read\nin evidence before such military court or board; and\n (b) has been duly paid or tendered the fees and mileage of a witness\nat the rates allowed to witnesses attending the supreme court of the\nstate; and\n (c) willfully neglects or refuses to appear, or refuses to qualify as\na witness or to testify or to produce any evidence which such person may\nhave been duly subpoenaed to produce shall be deemed guilty of an\noffense against the state and may be punished by the supreme court of\nthe county in which such military court or board was convened or in\nwhich such military or civil officer is located, in the same manner and\nto the same extent as provided for the failure to appear, refusal to\nqualify as a witness or to testify or refusal or failure to produce any\nevidence which such person may have been duly subpoenaed to produce, in\nactions or proceedings in the supreme court of the state.\n