37-19-807. Powers and duties of board -- rulemaking. (1) In administering this part, the board may conduct reasonable periodic, special, or other examinations of a cemetery or cemetery company, mortuary, branch establishment, or crematory.

(2) The examination may include but is not limited to:

(a) an inspection of the physical condition or appearance of the cemetery;

(b) an audit of the financial condition of the cemetery company, mortuary, branch establishment, or crematory and any trust funds maintained by those entities; and

(c) any other examinations the board considers necessary or appropriate in the public interest, including inspections in response to public complaints.

(3) The examinations must be made by members or representatives of the board and may include a certified or registered public accountant or any other person designated by the board. The cost of the examination may be charged to the cemetery company, mortuary, branch establishment, or crematory.

(4) The board may issue or amend permits to operate a cemetery in accordance with the provisions of this part.

(5) The board may require a cemetery company, a mortuary, a branch establishment, or a crematory to observe minimum accounting principles and practices and to keep books and records in accordance with the principles and practices for a period that the board may by rule prescribe.

(6) The board may require a cemetery company to provide additional contributions to the perpetual care and maintenance fund of the cemetery as provided in this part, including but not limited to contributions not to exceed $1,000 whenever a cemetery company fails to properly care for, maintain, or preserve a cemetery.

(7) The board may adopt rules to enforce the provisions of this part.