Any executor or administrator may be required by citation to file his or her accounts and vouchers and to make a settlement, notwithstanding any provision in any will or other instrument to the contrary; and, if after service of the citation, he or she fails to file his or her accounts and vouchers for a settlement on the day named in the citation, the probate court or other court having jurisdiction of the said estate may compel him or her to do so by attachment or may proceed to state the account against him or her from the materials on file or such other information as may be accessible, charging him or her with such assets as may have come to his or her hands.
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