Mississippi Code
Cemetery Law
§ 41-43-38. Operation as perpetual care cemetery; accounting and reporting requirements; penalties for failure to timely file requisite accountings, records, reports or notices; sale or transfer of perpetual care cemetery; audits; procedure if perpet...

For each day that the report and accounting required by subsections (2) and (3) of this section are late, the Secretary of State is authorized to charge a late fee of Ten Dollars ($10.00) per day.
If the audit and examination show that the cemetery is insolvent or is about to become insolvent, or that a sufficient trust fund is not established or being maintained for the cemetery, the court shall exercise any jurisdiction and make and issue any orders and decrees as may be necessary to correct and enforce compliance with the provisions of Section 41-43-31 et seq. and all such other orders and decrees as shall be just, equitable and in the public interest, including the appointment of receivers to continue or terminate the operation of the business.

Structure Mississippi Code

Mississippi Code

Title 41 - Public Health

Chapter 43 - Cemeteries and Burial Grounds

Cemetery Law

§ 41-43-31. Title

§ 41-43-33. Who is subject to cemetery law

§ 41-43-35. Designation of cemetery organizations as perpetual care cemeteries

§ 41-43-37. Operation as perpetual care cemetery; establishment of irrevocable perpetual care trust fund; registration system for perpetual care cemeteries

§ 41-43-38. Operation as perpetual care cemetery; accounting and reporting requirements; penalties for failure to timely file requisite accountings, records, reports or notices; sale or transfer of perpetual care cemetery; audits; procedure if perpet...

§ 41-43-39. Operation as perpetual care cemetery; procedure by existing organizations

§ 41-43-40. Perpetual care cemetery to maintain up-to-date record of persons buried in cemetery or entombed in mausoleum or columbarium; contents

§ 41-43-41. Nonperpetual care cemetery may become perpetual care cemetery; all cemeteries created after July 1, 2009, to be perpetual care cemeteries unless exempt

§ 41-43-43. Nonperpetual care cemeteries to call attention to such fact in all sales contracts and deeds

§ 41-43-45. Lots sold to public to be free from liens; sale or transfer of lots by purchaser

§ 41-43-47. Cemetery rules and regulations

§ 41-43-51. Rule against perpetuities inapplicable to perpetual care funds

§ 41-43-55. Business records of all perpetual care cemeteries to be available for inspection and examination by Secretary of State; inspection of cemetery sites

§ 41-43-57. Application for release of trust principal for certain purposes under exceptional circumstances