§ 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 and cremation or natural
organic reduction in excess of fifteen interments, cremations, or
natural organic reductions for the preceding calendar year. No
contribution shall be collected upon the interment of the remains of a
deceased person where a contribution was collected upon cremation or
natural organic reduction.

(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.