It shall be the duty of all persons to make full and complete disclosure at a Stewards' hearing of a fact or knowledge they may possess of violation or possible violation of a rule or regulation of racing of the Commission or of law and no person may refuse to testify before Stewards on a relevant matter except upon proper exercise of a legal privilege nor may a person testify falsely or incompletely to the Stewards.
58 Pa. Code § 165.208
This section cited in 58 Pa. Code § 165.216 (relating to illegal entries).