Section 14926 - Power to administer oaths(a) Power.--The controller or auditors may administer oaths and affirmations to each person brought or appearing before the controller or auditors, whether accountants, witnesses or otherwise.(b) Penalty.-- A person swearing or affirming falsely on examination commits perjury.Added by P.L. (number not assigned at time of publication) 2024 No. 14,§ 4, eff. 7/8/2024.