New York Laws
Part 7 - Trial Procedure
130.47 - Refusal to Appear or Testify.

(b) has been duly paid or tendered the fees and mileage of a witness
at the rates allowed to witnesses attending the supreme court of the
state; and
(c) willfully neglects or refuses to appear, or refuses to qualify as
a witness or to testify or to produce any evidence which such person may
have been duly subpoenaed to produce shall be deemed guilty of an
offense against the state and may be punished by the supreme court of
the county in which such military court or board was convened or in
which such military or civil officer is located, in the same manner and
to the same extent as provided for the failure to appear, refusal to
qualify as a witness or to testify or refusal or failure to produce any
evidence which such person may have been duly subpoenaed to produce, in
actions or proceedings in the supreme court of the state.