Pennsylvania Statutes Title 16 P.S. Counties § 4927. Commitment to county jail

If any person appearing before the controller for examination shall refuse to take oath or affirmation, or after having been sworn or affirmed shall refuse to make answer to such questions as shall be put to him by the controller touching the public accounts or the official conduct of any public officers, such persons so refusing may be committed by the controller to the county jail by warrant under his hand and seal, directed to the sheriff or any constable of the county, setting forth particularly the causes of such commitment, until he shall submit to be sworn or affirmed or to make answers to such questions or be otherwise legally discharged.