{"data":{"id":"us-pa/16-pa.c.s.-14926","jurisdiction":"us-pa","citation":"16 Pa.C.S. § 14926","heading":"Power to administer oaths.","body":"(a) Power.--The controller or auditors may administer oaths and affirmations to each person brought or appearing before the controller or auditors, whether accountants, witnesses or otherwise.\n(b) Penalty.--A person swearing or affirming falsely on examination commits perjury.","path":["Title 16 - COUNTIES","PART IV COUNTIES OF THE SECOND CLASS A THROUGH EIGHTH CLASS","CHAPTER 149 FISCAL AFFAIRS","SUBCHAPTER B ACCOUNTS, AUDITS AND REPORTS BY CONTROLLER OR AUDITORS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=16\u0026div=0\u0026chpt=149\u0026sctn=26\u0026subsctn=0","current_through":"2026-07-23 (Statute Update stamp, 16 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:18Z","sha256":"cdc5dc95d5e9a74d1c556362fdb70d7095420f92a8bd2265abc7acbc3de560ee","source_id":"us-pa","stale":false,"prev":"us-pa/16-pa.c.s.-14925","next":"us-pa/16-pa.c.s.-14927"},"notice":"GroundRules: Original legal text. Not legal advice."}