Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4091. Persons refusing to exhibit accounts may be imprisoned

If any person attending at the office of the auditor general on his summons shall refuse to exhibit his account, or to answer such questions touching the same as may be put to him by the auditor general, unless such answer shall have a tendency to criminate such person, the auditor general shall have power to commit such person to the common gaol of the county wherein the seat of government shall then be, there to be holden, until such person comply with this act, or be otherwise discharged by due course of law.