Section 306 - Attendance of witnesses; production of documents and records(a) The superintendent or the person authorized by the superintendent to conduct a hearing or investigation shall have power to subpoena witnesses, compel the attendance of witnesses, administer oaths, examine any person under oath, and to compel any person to subscribe to his or her testimony after it has been correctly reduced to writing, and in connection therewith to require the production of any books, papers, records, correspondence or other documents which the superintendent deems relevant to the inquiry. A subpoena issued under this section shall be regulated by the civil practice law and rules.(b) No person subject to the provisions of this chapter, the insurance law or the banking law whose conduct, condition or practices are being investigated, and no officer, director or employee of any such person, shall be entitled to witness or mileage fees.(c) In addition to the liabilities and punishment prescribed by the civil practice law and rules, any person who, without just cause fails or refuses to attend and testify or to answer any lawful inquiry or to produce any books, papers or records in obedience to a subpoena issued by the superintendent shall be guilty of a misdemeanor.(d) Every regulated person under this chapter, the insurance law or the banking law who is given a notice of hearing pursuant to this chapter shall upon the service of a notice to produce books and records, when attached to the notice of hearing or mailed subsequently thereto in the same manner as the notice of hearing, pursuant to such notice, produce at the hearing the books, records and documents enumerated therein.N.Y. Financial Services Law § 306