New York Consolidated Laws, Racing, Pari-Mutuel Wagering and Breeding Law - PML § 329. Penalties

1. The failure of any witness, when duly subpoenaed, to attend, give testimony or produce other evidence shall be punishable by the supreme court in the same manner as such failure is punishable by such court in a case therein pending.

2. Any person who shall fail to file any affidavit as required by this article shall be guilty of an offense punishable by fine not to exceed one thousand dollars or imprisonment not exceeding one year or both.  Except as provided otherwise by law, such an offense shall not be a crime and the penalty or punishment imposed therefor shall not be deemed for any purpose a penal or criminal penalty or punishment, and shall not impose any disability upon or affect or impair the credibility as a witness, or otherwise, of any person convicted thereof.

3. Any person who shall wilfully make or file any false or fraudulent report, statement, affidavit or application required by this article to be made or filed under oath, or who, having been sworn or affirmed as a witness in any hearing as provided for in this article, shall wilfully give false testimony, shall be guilty of perjury.