                                 CODE OF VIRGINIA

POWER AS TO WITNESSES; PERJURY (§ 30-136)

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.

HISTORY: Code 1950, § 2-140; 1966, c. 677, § 2.1-169; 2001, c. 844.