US Laws, Codes, Statutes & Cases

 
  § 1508. Reports by cemeteries.
    (a)  Annual report.  Each cemetery corporation shall, on or before the
  fifteenth  day  of  March after the end of its calendar year, or if on a
  fiscal year the seventy-fifth day after the close  of  such  year,  file
  with  the  cemetery  board  (1)  a  statement as to the condition of the
  permanent maintenance trust fund and a schedule of the  assets  of  such
  fund.    (2)  a statement as to the condition of the perpetual care fund
  and a schedule of the assets of such fund.  (3) a statement  as  to  the
  condition  of  the  moneys  and  properties  received  by  the  cemetery
  corporation in trust under the provisions of subdivisions (f) and (g) of
  section fifteen hundred seven of this article.  (4) a statement  of  the
  gross  proceeds  of  the  sale of plots, lots and parts thereof, graves,
  niches and crypts showing the disposition of such  proceeds  and  (5)  a
  statement  of  changes  in  the  number  and  amount  of certificates of
  indebtedness in accordance with the provisions  of  paragraph  three  of
  subdivision (a) of section fifteen hundred eleven of this article. (6) a
  statement  as to the condition of the monument maintenance fund, if any,
  and a schedule of the assets of such fund.
    (b)   Additional reports.   The cemetery  board  may  address  to  any
  cemetery  corporations  or  its  officers  or  any person any inquiry in
  relation to the transactions or conditions of the  cemetery  corporation
  or  any  matter  connected  therewith,  and  may require that a reply be
  verified.  Failure to submit such reply within the  time  designated  by
  the  cemetery  board shall subject the corporation, officer or person so
  addressed to the penalties provided in subdivision (d) hereof.
    (c)  Cemetery payment for administration.  To defray the  expenses  of
  examination  and  administration,  each  cemetery  corporation shall not
  later than March fifteenth in each calendar year, pay  to  the  cemetery
  board  the  sum  of  three  dollars  per  interment in excess of fifteen
  interments for the preceding calendar year.
    (d)  Failure to file report.  Any cemetery corporation  or  individual
  failing  to  file  any  report or any schedule of rules, regulations and
  charges required by this article shall forfeit  to  the  people  of  the
  state  the sum of one hundred dollars for each day that each such report
  shall be delayed or withheld, except that the cemetery board may  extend
  the time for filing any such report and may waive payment of any penalty
  or part thereof provided herein.