If you honestly don't remember, then tell the truth and say that you do not recall. If saying the words "I don't remember" is really an excuse for refusing to testify, then you may have a privilege against self incrimination. Still, in limited situations you can be convicted of criminal perjury for saying "I don't remember". These circumstances are very limited and exist when you have previously testified to the grand jury in a homicide or reached a written agreement with the prosecution.
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