Section 14927 - Refusal to obey subpoena or submit to examination

A person commits a misdemeanor for any of the following: (1) Refusing to appear or produce documents after being served a subpoena in accordance with this chapter. (2) After appearing before the controller or auditors for examination, refusing to take oath or affirmation. (3) After having been sworn or affirmed, refusing to answer questions of the controller or auditors relating to the public accounts or the official conduct of public officers.