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See Paragraph 60 (Article 134 - General Article).

Elements.

(1) That the accused was in the presence of a court-martial, board of officer(s), military commission, court of inquiry, an officer conducting an investigation under Article 32, or an officer taking a deposition, of or for the United States, at which a certain person was presiding;

(2) That the said person presiding directed the accused to qualify as a witness or, having so qualified, to answer a certain question;

(3) That the accused refused to qualify as a witness or answer said question;

(4) That the refusal was wrongful; and

(5) That, under the circumstances, the conduct of the accused was to the prejudice of good order and discipline in the armed forces or was of a nature to bring discredit upon the armed forces.

Explanation. To “qualify as a witness” means that the witness declares that the witness will testify truthfully. See R.C.M. 807; Mil. R. Evid. 603 in the Manual Of Courts Martials (linked to a 3.5M PDF). A good faith but legally mistaken belief in the right to remain silent does not constitute a defense to a charge of wrongful to testify. See also Mil. R. Evid. 301 and Section V.

Lesser included offenses. None.

Maximum punishment. Dishonorable discharge, forfeiture of all pay and allowances, and confinement for 5 years.