Section 43-2-503
Filing of account, etc. - Liability for failure to file statement.
If such statement is not filed, the executor or administrator and his sureties are liable for all damages arising therefrom.
(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.)