The Auditor of Public Accounts, or his deputy, while conducting any examination authorized by this chapter, shall have power to (i) administer an oath to any person whose testimony may be required in any such examination, and (ii) compel the appearance and attendance of such person for the purpose of any such examination and investigation, and (iii) call for any books and papers necessary to such examination. If any person willfully swears falsely in such examination he shall be guilty of perjury.
Code 1950, § 2-140; 1966, c. 677, § 2.1-169; 2001, c. 844.
Structure Code of Virginia
Chapter 14 - Auditor of Public Accounts
§ 30-130. Election, term and compensation; vacancy
§ 30-132. Employment of assistants; location of offices
§ 30-133. Duties and powers generally
§ 30-133.1. Additional certifications for public institutions of higher education
§ 30-133.2. Annual review of the collection and distribution of retail sales and use taxes
§ 30-135. Inspection of accounts and vouchers
§ 30-136. Power as to witnesses; perjury
§ 30-137. Devising system of bookkeeping and accounting for local offices; costs
§ 30-139. To whom Auditor to report defaults or irregularities