Legal representative liability continues for disgorgement, refund and recovery, limited to estate capacity and charged assets. Where a person dies, the legal representative is liable for sums the deceased would have owed, with penalty liability only if imposed before death. Proceedings for disgorgement, refund or recovery (excluding penalty proceedings) pending against the deceased are continued against, or may be initiated against, the legal representative; all provisions of the Act apply. A legal representative who charges, disposes of, or parts with estate assets while liability remains undischarged is personally liable limited to the value of those assets, and overall liability is limited to the estate's capacity to meet the obligation.