Section 1727 - Refusal to obey subpoena or submit to examination A person shall be guilty of a misdemeanor for any of the following:
(1) Refusing to appear or produce documents after being served a subpoena in accordance with this article.(2) After appearing before the controller or auditors for examination , refusing to take oath or affirmation.(3) After having been sworn or affirmed , refusing to answer questions of the controller or auditors touching the public accounts or the official conduct of any public officers.Amended by P.L. TBD 2018 No. 154, § 37, eff. 12/24/2018.1955, Aug. 9, P.L. 323, § 1727. Amended 2002, June 29, P.L. 677, No. 103, § 5, effective in 60 days.