(1) If the heir intentionally causes a substantial incompleteness of the statement of objects of the estate contained in the inventory, or if, with the intention to place the creditors of the estate at a disadvantage, causes a non-existent obligation of the estate to be included, they have unlimited liability for the obligations of the estate. The same applies if, in the case governed by section 2003, they refuse to give the information or intentionally delay the giving of the information to a significant degree.
(2) If the statement of the objects of the estate is incomplete but this is not a case of subsection (1), a new inventory period may be fixed for the heir to complete the statement.