Section 11-4010. Failure to obey subpoenas; false testimony

(a) Any person
  who, being duly subpoenaed, pursuant to chapter five, six, seven, eight,
  nine,   eleven,   twelve,   thirteen,   fourteen,  fifteen,  twenty-one,
  twenty-two, twenty-four, twenty-five or twenty-seven of  this  title  or
  the provisions of the civil practice law and rules, in connection with a
  matter  arising under any of such chapters, to attend as a witness or to
  produce books, accounts, records, memoranda, documents or other  papers,
  (i) fails or refuses to attend without lawful excuse, (ii) refuses to be
  sworn, (iii) refuses to answer any material and proper question, or (iv)
  refuses, after reasonable notice, to produce books, papers and documents
  in  his  or  her possession or under his or her control which constitute
  material and proper evidence shall be guilty of a misdemeanor.
    (b) Any person who  shall  testify  falsely  in  any  material  matter
  pending  before  the  commissioner of finance with respect to any of the
  chapters specified in subdivision (a) shall be guilty of and  punishable
  for perjury.
    * NB Added Ch. 765/85 § 82, language juxtaposed per Ch. 907/85 § 14
    * NB Number supplied by the Legislative Bill Drafting Commission