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An Orange County accountant was indicted Wednesday by a federal grand jury in San Diego on charges of perjury and obstruction of justice. Arthur Clifford Kellogg, 62, owner of Arthur Kellogg and Co. in Fullerton, is charged with failure to hand over records pertaining to two San Diego firms, Imperial Dynamics and Dupont Energy Control Corp., when subpoenaed by the grand jury in December.

Michael and Peggy Dupont, principals in the Dupont Energy Control Corp., pleaded guilty last week to charges of tax evasion and the sale of unregistered securities. They are scheduled to be sentenced Jan. 20.

It is not clear in the indictment why Imperial Dynamics and its owners, Walter and Alex Gutierrez, are under investigation and prosecutors could not be reached for comment late Wednesday.

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