26-18 - Failure to account; enforcement.
§ 26-18. Failure to account; enforcement.
If any such fiduciary required to account fails to make a complete and properaccount within the time allowed, the commissioner shall either (i) proceedagainst 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 thecourt shall order, but not less than twice a year, a list of all fiduciarieswho have failed to make a complete and proper account within the timeallowed, excepting those whom the commissioner has granted additional time.Upon the filing of this list the clerk shall issue a summons against eachfiduciary shown thereon returnable to the first day of the next term of courtand 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 timesas the court shall order, but not less than quarterly, a list of allfiduciaries whose accounts for any reason have been before the commissionerfor more than five months. The commissioner shall note on such list thefiduciaries who are deemed delinquent.
Whenever the commissioner reports to the court that a fiduciary, who is anattorney-at-law licensed to practice in the Commonwealth, has failed to makethe required settlement within thirty days after the date of service of asummons, the commissioner shall also mail a copy of his report to theVirginia State Bar.
(Code 1919, § 5408; 1936, p. 250; 1946, p. 325; 1995, c. 653; 1997, c. 842;1999, c. 378.)