An affiant may be liable for and is chargeable in the accounts of the affiant with:

1. (1) All of the estate of the decedent that comes into the possession of the affiant at any time, including income from the estate.

2. (2) All property not a part of the estate if:

   1. (a) The affiant has commingled the property with the assets of the estate; or
   2. (b) The property was received under a duty imposed on the affiant by law in the capacity of affiant.

3. (3) Any loss to the estate arising from:

   1. (a) Neglect or unreasonable delay in collecting the assets of the estate.
   2. (b) Neglect in paying over money or delivering property of the estate.
   3. (c) Failure to pay taxes as required by law or to close the estate within a reasonable time.
   4. (d) Embezzlement or commingling of the assets of the estate with other property.
   5. (e) Unauthorized self-dealing.
   6. (f) Any other negligent or willful act or nonfeasance in the administration of the estate by which loss to the estate arises.

[2019 c.165 §16]