(a)
(1) Upon the filing of evidence satisfactory to the court that distribution has been made as directed in the order of final distribution, the court shall enter an order discharging the personal representative and his or her surety from further liability or accountability with respect to the administration.
(2) Evidence satisfactory to the court may consist of:
(A) Receipts, unless other written evidence of distribution exists, such as cancelled checks; or
(B) In the case of property under title, a copy of the document transferring title to the distributee.
(b) The order, or an order of discharge entered under § 28-53-104, shall be final, except that upon a petition's being filed within three (3) years of the entry thereof, the order may be set aside for fraud in the settlement of the account of the personal representative.