Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4363. Failure to attend as witness or produce books, etc.;  refusal to permit inspection of books, etc.

If any person or corporation shall fail to comply with any summons of the Auditor General for the attendance of persons, or for the production of books, accounts, documents, or papers, or shall refuse to be sworn as a witness, or refuse to testify fully as such;  or if any person or corporation shall refuse to permit any person designated by the Auditor General to inspect books, accounts, documents, or papers, as required by law;  the Auditor General may apply, by petition, in the name of the Commonwealth, to the court of common pleas having jurisdiction, and the court shall make such order, on reasonable notice to such person or corporation, as shall compel compliance with the law, and the violation of such order shall be a contempt of such court and punishable as such.  The remedy herein provided shall be in addition to other remedies and penalties provided by law.