(1) On demand by a creditor of the estate, the heir is to make a declaration in lieu of an oath, to be recorded by the probate court, that to the best of their knowledge they have stated the objects of the estate as fully as they can.
(2) Before filing the declaration in lieu of an oath, the heir may complete the inventory.
(3) If the heir refuses to make the declaration in lieu of an oath, they have unlimited liability to the creditor who made the application. The same applies if they appear neither at the hearing nor at a new hearing fixed at the application of the creditor, unless there is a reason that sufficiently justifies their non-appearance at this hearing.
(4) The same creditor or another creditor may request the declaration in lieu of an oath to be made again only if there is reason to assume that the heir learnt of the existence of further objects of the estate after making the statutory declaration.