Chapter 6:01 ADMINISTRATION OF ESTATES and effects, movable and immovable, of what kind soever which, at the time of the death, formed part of or belonged to the estate possessed in community between the predeceasing and surviving spouses, to be made in the presence of two impartial witnesses, being persons of good credit and repute, and of such persons having an interest in the distribution of the joint estate as heirs or legatees of the predeceased spouse as may attend. (2) Every such inventory shall be subscribed by the surviving spouse and witnesses aforesaid and such heirs or legatees as are present at the making thereof. (3) Without derogation from section thirteen, a surviving spouse who fails to cause an inventory to be made in terms of this section shall be guilty of an offence and liable to a fine not exceeding level four or to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. [Subsection inserted amended by s. 4 of Act 22/2001.] 13 Penalty on omission of inventory (1) Every surviving spouse who wilfully neglects to cause an inventory of the joint estate to be made in manner and within the period hereinbefore provided, or knowingly omits to enter in such inventory any article of property of whatsoever kind, shall, in the distribution of such estate, forfeit all right to and share in anything which may accrue to the joint estate after the death of the predeceasing spouse and in and to such property so omitted in the inventory. (2) Every loss which has been caused by the destruction or deterioration of any such property so omitted in the inventory, or which has accrued to the joint estate after the death of the predeceasing spouse by the loss or deterioration of any part thereof, shall, in the distribution of the estate, fall upon and be borne by such surviving spouse solely and exclusively. (3) Nothing in this section contained shall free or exempt any person who wilfully, or for any fraudulent purpose, makes or causes to be made any false inventory of any such joint estate from any penalty or punishment hereinafter or by any other law provided with respect to the offence of making false inventories. 14 Inventory on the death of person not married in community (1) On the death of any person not being one of two spouses married in community of property, the wife or husband of the deceased or, in default or absence of the wife or husband, the child or children of the deceased or, in default, absence or minority of the child or children, the next of kin of the deceased or, in default, absence or minority of the next of kin, the person who at or immediately after the death has the chief charge of the house in or of the place on which the death occurs shall, within fourteen days after the death, make or cause to be made in the presence of two impartial witnesses, being persons of good credit and repute, an September 2000-09-27 11