If such outgoing executor or administrator or, if dead, his or her personal representative or, in case of his or her removal from the state, his or her sureties fail to make settlement within the time required by this division, the court may, of its own motion or on the application of any party in interest, compel him or her or his or her sureties to do so by attachment, or may state the account against him or her or his or her sureties from the materials on file or such other information as may be accessible to the court, charging him or her or his or her personal representative or his or her sureties with such assets as may have come into the hands of such executor or administrator.
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