- (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.
A person commits a misdemeanor for any of the following: