Home/Pennsylvania/Statutes/Title 16: COUNTIES/Part: PART IV/Ch. 149: FISCAL AFFAIRS/Subch.: ACCOUNTS, AUDITS AND REPORTS/§ 14926
Pennsylvania Statutes

§ 14926 — Power to administer oaths

Pennsylvania § 14926
JurisdictionPennsylvania
Title 16COUNTIES
PartPART IV
Ch. 149FISCAL AFFAIRS
Subch.ACCOUNTS, AUDITS AND REPORTS

This text of Pennsylvania § 14926 (Power to administer oaths) is published on Counsel Stack Legal Research, covering Pennsylvania primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
16 Pa. Cons. Stat. § 14926 (2026).

Text

(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.
(b)Penalty.--A person swearing or affirming falsely on examination commits perjury.

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Nearby Sections

15
§ 14901
Functions of county commissioners
§ 14901.1
Billing and collection of third, fourth, fifth, sixth, seventh and eighth class county
§ 14901.2
Collection of tax on real property from rent paid to owner in county of the second
§ 14902
Functions of controller
§ 14903
Accounts of officers
§ 14904
Custody of documents
§ 14905
Financial records
§ 14906
Investment of money
§ 14920
Settlement of accounts, report to court of common pleas, publications and financial
§ 14920.1
Audit of additional accounts
§ 14921
(Reserved)
§ 14922
(Reserved)
§ 14922.1
(Reserved)
§ 14923
(Reserved)
§ 14924
(Reserved)
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Bluebook (online)
Pennsylvania § 14926, Counsel Stack Legal Research, https://law.counselstack.com/statute/pa/16/14926.