N.Y. Racing, Pari-Mutuel Wagering and Breeding Law § 329

§ 329. Penalties. 1. The failure of any witness, when duly\nsubpoenaed, to attend, give testimony or produce other evidence shall be\npunishable by the supreme court in the same manner as such failure is\npunishable by such court in a case therein pending.\n 2. Any person who shall fail to file any affidavit as required by this\narticle shall be guilty of an offense punishable by fine not to exceed\none thousand dollars or imprisonment not exceeding one year or both.\nExcept as provided otherwise by law, such an offense shall not be a\ncrime and the penalty or punishment imposed therefor shall not be deemed\nfor any purpose a penal or criminal penalty or punishment, and shall not\nimpose any disability upon or affect or impair the credibility as a\nwitness, or otherwise, of any person convicted thereof.\n 3. Any person who shall wilfully make or file any false or fraudulent\nreport, statement, affidavit or application required by this article to\nbe made or filed under oath, or who, having been sworn or affirmed as a\nwitness in any hearing as provided for in this article, shall wilfully\ngive false testimony, shall be guilty of perjury.\n