Section 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.