N.Y. Tax Law § 1831
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 any matter arising under 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 (1) fails or refuses to attend without lawful excuse, (2) refuses to be sworn, (3) without asserting a valid legal privilege refuses to answer any material and proper question, or (4) without asserting a valid legal privilege refuses, after reasonable notice, to produce books, accounts, records, memoranda, documents or other papers that constitute material and proper evidence in his or her possession or under his or her control, shall be guilty of a misdemeanor.
N.Y. Tax Law § 1831