§ 26-18. Failure to account; enforcement
If any such fiduciary required to account fails to make a complete and proper account within the time allowed, the commissioner shall either (i) proceed against such fiduciary by summons and report to the court as provided by § 26-13 or (ii) file with the court and with the clerk at such times as the court shall order, but not less than twice a year, a list of all fiduciaries who have failed to make a complete and proper account within the time allowed, excepting those whom the commissioner has granted additional time. Upon the filing of this list the clerk shall issue a summons against each fiduciary shown thereon returnable to the first day of the next term of court and the court shall take action against such fiduciary in accordance with § 26-13 for failure to file inventories.
Every commissioner shall file with the court and with the clerk at such times as the court shall order, but not less than quarterly, a list of all fiduciaries whose accounts for any reason have been before the commissioner for more than five months. The commissioner shall note on such list the fiduciaries who are deemed delinquent.
Whenever the commissioner reports to the court that a fiduciary, who is an attorney-at-law licensed to practice in the Commonwealth, has failed to make the required settlement within thirty days after the date of service of a summons, the commissioner shall also mail a copy of his report to the Virginia State Bar.
(Code 1919, § 5408; 1936, p. 250; 1946, p. 325; 1995, c. 653; 1997, c. 842; 1999, c. 378.)
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