Pennsylvania § 2903 - Subpoenas, oaths and perjury.
Full text of Pennsylvania Pennsylvania Consolidated Statutes § 2903 — Subpoenas, oaths and perjury., with citation guidance and answers to common questions.
§ 2903. Subpoenas, oaths and perjury.
(a) Powers.--The auditors of each township may:
(1) Issue subpoenas to obtain the attendance of:
(i) the officers and persons whose accounts the auditors are required to adjust;
(ii) executors and administrators of an office under subparagraph (i); and
(iii) a person whom it may be necessary to examine as a witness.
(2) Compel the production of documents, including financial records, relative to township accounts. If a person refuses or neglects to appear, produce documents or testify, the auditors shall petition the court of common pleas of the county to issue a subpoena to the person and to require the person to produce documents or appear and testify before the court. The court shall issue the subpoena if it deems the documents or testimony relevant to the issue.
(b) Oaths.--The auditors may administer oaths and affirmations to all persons brought or appearing before them, whether accountants, witnesses or otherwise. A person swearing or affirming falsely upon examination is guilty of perjury.
Source: official Pennsylvania text · Last verified 2026-08-27
Frequently Asked Questions About Pennsylvania § 2903
What does Pennsylvania Consolidated Statutes § 2903 cover?
Section 2903 ("Subpoenas, oaths and perjury.") is part of the Pennsylvania Consolidated Statutes, the codified statutory law of Pennsylvania. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Pennsylvania § 2903?
A common citation format is "Pennsylvania Consolidated Statutes § 2903" (Pennsylvania). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Pennsylvania law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Pennsylvania official source linked on this page or consult a licensed Pennsylvania attorney.
How does Pennsylvania § 2903 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Pennsylvania can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Pennsylvania.