72 Pa. Stat. § 3420-8
The department, or any duly authorized agent thereof, shall have the power to examine the books, records, papers, and files, within or outside the Commonwealth, of any person operating, maintaining or controlling a store or theatre within this Commonwealth. It shall have the power to examine witnesses, under oath, to verify the accuracy of any application, or to ascertain whether or not any license tax is due which has not been paid. Any person refusing to allow an examination of his books, records, papers, and files as herein provided, or who refuses to furnish the department with any information requested, shall be deemed guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than fifty dollars ($50.00) nor more than one hundred dollars ($100.00), and costs of prosecution. Each such refusal shall be deemed a separate offense.
72 P.S. § 3420-8