§ 35A-1265. Procedure to compel accounting. - North Carolina Statutes

§35A‑1265.  Procedure to compel accounting.

(a)        If any guardianomits to account, as directed in G.S. 35A‑1264, or renders aninsufficient and unsatisfactory account, the clerk shall forthwith order suchguardian to render a full and satisfactory account, as required by law, within20 days after service of the order.  Upon return of the order, duly served, ifthe guardian fails to appear or refuses to exhibit such account, the clerk mayissue an attachment against him for contempt and commit him until he exhibitssuch account, and may likewise remove him from office.  In all proceedingshereunder the defaulting guardian will be liable personally for the costs ofthe said proceedings, including the costs of service of all notices or writsincidental to, or thereby acquiring, and also including reasonable attorneyfees and expenses incurred by a successor guardian or other person in bringingany such proceeding, or other proceedings deemed reasonable and necessary todiscover or obtain possession of assets of the ward in the possession of thedefaulting guardian or which the defaulting guardian should have discovered orwhich the defaulting guardian should have turned over to the successorguardian.  The amount of the costs and attorney fees and expenses of suchproceeding may be deducted from any commissions which may be found due saidguardian on settlement of the estate.

(b)        Where a corporationis guardian, the president, cashier, trust officer or the person or personshaving charge of the particular estate for the corporation, or the person towhom the duty of making reports of said estate has been assigned by theofficers or directors of the corporation, may be proceeded against andcommitted to jail as herein provided as if he or they were the guardian or guardianspersonally:  Provided, it is found as a fact that the failure or omission tofile such account or to obey the order of the court in reference thereto iswillful on the part of the officer charged therewith:  Provided further, thecorporation itself may be fined and/or removed as such guardian for suchfailure or omission. (1987, c. 550, s. 1; 1989, c. 473, s. 16.)