§ 1831. Failure to obey subpoenas. 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.