Code of Virginia

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Code of Virginia
Title 30. General Assembly
Chapter 14. Auditor of Public Accounts
2/7/2023

§ 30-136. Power as to witnesses; perjury.

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.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.