A. If any fiduciary fails to make the return required by § 64.2-1300, the commissioner of accounts shall issue, through the sheriff or other proper officer, a summons to the fiduciary requiring him to make such return. If the fiduciary fails to make the required return within 30 days after the date of service of the summons, the commissioner of accounts shall report the fact to the circuit court. The court shall immediately issue a summons to the fiduciary requiring him to appear and shall, upon his appearance, assess a fine against the fiduciary in an amount not to exceed $500 unless excused for sufficient reason. If, after his appearance before the court, the fiduciary continues to fail to make the required return within such time as the court may prescribe, the fiduciary shall be punished for contempt of court.
B. Whenever the commissioner of accounts 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 return within 30 days after the date of service of a summons, the commissioner of accounts shall also mail a copy of his report to the Virginia State Bar.
Code 1919, § 5403; 1932, p. 337; Code 1950, § 26-13; 1956, c. 159; 2003, c. 193; 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."