24 Pa. Stat. § 24-2404
In case of disobedience to a subpoena to appear and testify, or to produce any papers, books, records, vouchers, letters, or other written or printed matter, as required by the provisions of this act, the Superintendent of Public Instruction, school controller, or auditors, as the case may be, may invoke the aid of the court of common pleas of the county, within whose jurisdiction such hearing is held, or accounts are being audited, to compel compliance with the same. Any such court, in case of contumacy or refusal to obey a subpoena, may issue its orders to such person so refusing to appear and testify, or to produce books, papers, vouchers, or other written or printed matter. Any failure to obey such order of court may be punished by the court as contempt thereof.
24 P.S. § 24-2404