Commissioners of accounts, assistant commissioners of accounts, and deputy commissioners of accounts shall have the power to issue subpoenas to require any person to appear before them and to issue subpoenas duces tecum to require the production of any documents or papers before them. Commissioners of accounts, assistants, and deputies shall not have the power to punish any person for contempt for failure to appear or to produce documents or papers, but may certify the fact of such nonappearance or failure to produce to the circuit court, which may impose penalties for civil contempt as if the court had issued the subpoena. Commissioners of accounts, assistants, and deputies may certify to the circuit court the fact of a fiduciary's failure to inform the clerk or commissioners of his nonresident status and new address pursuant to § 64.2-1409. The court, upon a finding of a violation of § 64.2-1409, may impose a $50 civil penalty. Such penalties shall be paid to the state treasurer for deposit into the general fund.
1974, c. 126, § 26-8.1; 1997, c. 842; 2005, c. 644. 2012, c. 614.
Structure Code of Virginia
Title 64.2 - Wills, Trusts, and Fiduciaries
Chapter 12 - Commissioners of Accounts
§ 64.2-1200. Commissioners of accounts
§ 64.2-1201. Appointment of assistant commissioners of accounts; duties and powers
§ 64.2-1203. Subpoena powers of commissioners of accounts, assistants, and deputies; penalty
§ 64.2-1205. Commissioners of accounts to inspect and file inventories with clerks
§ 64.2-1206. Settlement of fiduciaries' accounts
§ 64.2-1207. Settlement for year to include unsettled portion of preceding year
§ 64.2-1208. Expenses and commissions allowed fiduciaries
§ 64.2-1209. Who may insist or object before commissioner of accounts
§ 64.2-1210. Accounts and debts and demands to be reported
§ 64.2-1211. Where filed; notice to certain parties
§ 64.2-1212. Exceptions to report; examination, correction, and confirmation
§ 64.2-1213. Effect of confirmation of report
§ 64.2-1214. Recordation of report
§ 64.2-1215. Power of commissioner of accounts to enforce the filing of inventories
§ 64.2-1216. Failure to account; enforcement
§ 64.2-1217. Forfeiture of fiduciary's commission
§ 64.2-1218. When fiduciaries personally liable for costs
§ 64.2-1219. Fees of commissioners of accounts
§ 64.2-1220. Receipt for vouchers filed in settlement; effect thereof
§ 64.2-1221. Report on fiduciaries' bonds; "record of fiduciaries."