Arkansas Code
Subchapter 10 - Cemetery Act for Perpetually Maintained Cemeteries
§ 20-17-1023. Annual report of condition of cemetery company

(a)
(1) Within seventy-five (75) days after the end of the calendar year, a cemetery company shall file with the State Board of Embalmers, Funeral Directors, Cemeteries, and Burial Services a report under oath of its condition.
(2) The report shall include without limitation:
(A) The name and contact information of:
(i) The cemetery company;
(ii) The person in charge of the records of the cemetery company; and
(iii) Each person with authority to sign conveyance documents;

(B) The amount of sales and date of final payment of cemetery lots, graves, spaces, mausoleums, columbaria, crypts, lawn crypts, or niches for which payment has been made in full and instruments of conveyance have been issued during the preceding calendar year;
(C) The amounts paid into the permanent maintenance fund;
(D) The income received from the fund during the preceding calendar year;
(E) The total amount owed to the fund;
(F) The amounts owed to the fund at the date of the report;
(G) The amount expended for care and maintenance of the cemetery;
(H) The names and addresses of the owners of the cemetery company or the officers and directors of the cemetery company and stating any change of control that has occurred during the past calendar year, the date of incorporation, and the resident agent and resident agent's office if the cemetery company is a corporation; and
(I) Any other information the board requires.

(b) The report shall be accompanied by:
(1) A filing fee of three hundred twenty-five dollars ($325); and
(2)
(A) A fee of seven dollars ($7.00) for each burial sale contract entered into during the preceding calendar year by the cemetery company regardless of the number of spaces sold under the contract regarding lots, grave spaces, mausoleums, columbaria, crypts, lawn crypts, and niches.
(B) The burial sale contract fee under subdivision (b)(2)(A) of this section is not required for a burial sale contract of an interment in an infant interment garden that complies with § 20-17-1030.

(c)
(1) If the cemetery company does not timely file its annual report, the board may require the cemetery company to pay an additional contribution to the permanent maintenance fund of no more than fifty dollars ($50.00) per day until the report is filed with the board.
(2) If the cemetery company refuses to pay the contribution or fees, the board shall institute suit to recover the penalty and fee and costs and such other relief as the state in its judgment deems proper.
(3) If the cemetery company shall fail to meet the requirements of this section, then the board shall apply to the Pulaski County Circuit Court for the proper order to require a report.

(d) The beginning and ending dates of the report shall coincide with the dates of the report of the trustee required in § 20-17-1015.
(e) Upon receipt of a properly completed annual report from the trustee and the cemetery company, the board shall issue to the cemetery company an annual operating permit which shall be prominently displayed at the main entrance to the cemetery.