If a guardian:
1. Is guilty of gross impropriety in handling the property of the protected minor;
2. Makes a substantial misstatement in any report filed pursuant to NRS 159A.081 or any account filed pursuant to NRS 159A.177; or
3. Willfully fails to file a report required by NRS 159A.081 or an account required by NRS 159A.177 after receiving written notice from the court of the failure to file and a grace period of 2 months after such notification has elapsed,
Ê the court may impose a penalty in an amount not to exceed $5,000 and order restitution of any money misappropriated from the estate of a protected minor, which must be paid by the guardian and must not be paid by the estate of the protected minor.