2018

The Commissioner shall require each cemetery company to submit a report of its condition, on forms provided by the Commissioner, as of such date as he may fix, at least once each calendar or fiscal year, or as often as he may order, and such report shall be submitted within ninety (90) days after the end of the calendar or fiscal year or other reporting period as the case may be. Should the report not be received within the stipulated time, the Commissioner shall collect a penalty of five dollars per day for each day of delinquency; Provided, That upon application to the Commissioner prior to the expiration of the ninety (90) days, and for good cause shown, the Commissioner may grant a reasonable extension of the ninety (90) day period.