Section 108. Appointment of guardians for minors; notice of accounting

If
  the  beneficiary  of  such seized property or penalty which is collected
  shall be a minor who is not in the custody of a parent and for  whom  no
  guardian  has  been  appointed,  the  court having jurisdiction over the
  matter shall appoint a guardian of the property for such minor.   Notice
  of  the  accounting  shall  be  given  to  the person, or the executors,
  administrators or successors  in  interest  of  the  person,  for  whose
  support  the  property  has been seized or the penalty collected, and to
  the guardian of any minor affected thereby.