N.Y. Tax Law § 1831

§ 1831. Failure to obey subpoenas. Any person who is duly subpoenaed,\npursuant to section one hundred seventy-four of this chapter or the\nprovisions of the civil practice law and rules, in connection with any\nmatter arising under this chapter, or any related income or earnings tax\nstatute, to attend as a witness or to produce books, accounts, records,\nmemoranda, documents or other papers, and who (1) fails or refuses to\nattend without lawful excuse, (2) refuses to be sworn, (3) without\nasserting a valid legal privilege refuses to answer any material and\nproper question, or (4) without asserting a valid legal privilege\nrefuses, after reasonable notice, to produce books, accounts, records,\nmemoranda, documents or other papers that constitute material and proper\nevidence in his or her possession or under his or her control, shall be\nguilty of a misdemeanor.\n