If such statement is not filed, the executor or administrator and his or her sureties are liable for all damages arising therefrom.
History: (Code 1852, §1804; Code 1867, §2139; Code 1876, §2511; Code 1886; §2136; Code 1896, §204; Code 1907, §2669; Code 1923, §5902; Code 1940, T.
61, §296.)